The tariff classification of a woman’s sweater from China.

N249093 January 15, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Mr. Jose Gonzalez HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s sweater from China. Dear Mr. Gonzalez: In your letter dated December 27, 2013, you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style LL14-T16475B-8503, is a woman’s “Completely Me” label sweater that is constructed from 60% cotton and 40% acrylic jersey knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a V-shaped front neckline, a full front opening with a zipper closure, long sleeves with rib knit cuffs, and a straight garment bottom. The garment extends from the shoulders to below the waist. The applicable subheading for style LL14-T16475B-8503 will be 6110.20.2020, 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: Sweaters: Women’s. 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division