The tariff classification of a woman’s pullover and top from China.

N251919 April 22, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6211.43.0060 Ms. Kristine Drake Interglobo Customs Brokers 4 Expressway Plaza – Suite 216 Roslyn Heights, NY 11577 RE: The tariff classification of a woman’s pullover and top from China. Dear Ms. Drake: In your letter dated March 26, 2014, you requested a classification ruling on behalf of Kohl’s. As requested, your samples are being returned to you. The submitted sample, style WF Lot 3010, is a woman’s two piece garment comprised of a pullover and a top that are tacked together at the shoulders. The garments may be easily detached without damage to either, resulting in two complete and separate garments. The outer garment of style WF Lot 3010, is a woman’s pullover constructed from 66% rayon, 27% cotton, and 7% nylon knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a round rib knit neckline, short sleeves with rib knit endings, and a rib knit garment bottom. The pullover extends from the shoulders to below the waist. The inner garment is a woman’s sleeveless top constructed from 100% polyester woven fabric. It features a scooped neckline, a hemmed bottom, and shoulder seams measuring less than 2½ inches The applicable subheading for the pullover of style WF Lot 3010 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 (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for the inner garment of style WF Lot 3010 will be 6211.43.0060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16 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 Renee Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division