The tariff classification of a woman’s sleeveless pullover from Sri Lanka

N257943 October 31, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19TH Street New York, NY 10011 RE: The tariff classification of a woman’s sleeveless pullover from Sri Lanka Dear Ms. Orzol: In your letter dated October 3, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 00SH15-0GAIP is a woman’s cut and sewn sleeveless pullover constructed from 94% cotton and 6% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The pullover features a U-shaped front neckline, a breast pocket with a button closure, 1 ¾ (approximate) inch wide shoulder straps, a high rear neckline, a printed rear panel and a hemmed bottom. The garment extends from the shoulders to below the waist. The applicable subheading for style 00SH15-0GAIP 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 rate of duty will be 16.5 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 M. Orsat via email at [email protected].Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division