The tariff classification of a woman’s sweater from China

N255287 August 8, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Prestine Macy Ascena Shared Services Group 8323 Walton Parkway New Albany, OH 43054 RE: The tariff classification of a woman’s sweater from China Dear Ms. Macy: In your letter dated July 9, 2014, you requested a tariff classification ruling on behalf of Maurices, Tween Brands Service Company. As requested, the sample will be returned. Style 27455 is a woman’s pullover sweater constructed from 62% acrylic, 36% polyester and 2% other fiber knit fabric. The outer surface of the sweater measures five stitches per two centimeters in the direction that the stitches were formed. The garment features a self-start knit crew neckline, long sleeves with self-fabric rib knit cuffs and a self-fabric rib knit bottom. The applicable subheading for style 27455 will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted (con.): Of man-made fibers (con.); Other (con.): Other (con.): Other: Other…Sweaters: Women’s. 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 the 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 at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division