The tariff classification of a girl’s pullover from China.

N214558 May 2, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a girl’s pullover from China. Dear Mr. Salvato: In your letter dated April 16, 2012, on behalf of NTD Apparel Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #TE1761 is a girl’s lightweight pullover constructed of finely knit rayon jersey fabric. The outer surface of the garment measures more than 9 stitches per two centimeters in the direction in which the stitches were formed. The garment features short puff sleeves, a round neck with rib-knit capping, hemmed fabric at the sleeve openings and a two and one half inch wide cut fringe bottom. The article reaches the waist. The applicable subheading for Style # TE1761 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted, of man-made fibers, other, other, other, women’s or girls’, other. The rate of duty will be 32 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division