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

N246172 October 24, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a girl’s pullover from India. Dear Ms. Orzol: In your letter dated August 29, 2013, received by this office September 11, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 00J1K6 – Tecosse, is described as a girl’s knit tank top. The garment is a pullover constructed from finely knit 100% rayon fabric. The outer surface of the fabric measures more than nine stitches per 2 centimeters in the direction the fabric is formed. The sleeveless pullover features a U-shaped neckline, a high rear neckline, front ruffles, decorative stitching and a hemmed bottom. The applicable subheading for Style 00J1K6 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, 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division