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

N215320 May 7, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of a girl’s pullover from China. Dear Mr. Gomez: In your letter dated April 24, 2012, on behalf of your client Kandy Kiss of California Inc., you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, Style K50T2311-00Q(1), is a girl’s pullover constructed from 60% cotton, 40% polyester jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters counted in the direction the fabric is formed. The garment features three-quarter length raglan sleeves with rib knit cuffs, a round rib knit neckline with back neckline decorative fabric extension and a rib knit waistband. The front panel is covered with plastic sequins that are affixed to a 95% polyester, 5% spandex jersey knit fabric backing. You also request classification of an additional style, K50T2311-00Q(2), for which a sample has not been submitted. In the absence of an actual sample this office is unable to furnish a binding ruling. If you require a ruling on this style, please resubmit the request, together with a sample, under a separate cover letter. The applicable subheading for the pullover, Style K50T2311-00Q(1) will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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