The tariff classification of a woman’s knit pullover from Korea

N274776 May 25, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Moncy Nabors JCPenney Purchasing Corporation 6501 Legacy Drive MS 2216 Plano, TX 75024 RE: The tariff classification of a woman’s knit pullover from Korea Dear Ms. Nabors: In your letter dated March 23, 2016, you requested a tariff classification ruling. Your sample will be returned. Item 138944 is a woman’s sleeveless pullover constructed from 93% polyester and 7% spandex knit fabric. The garment’s outer surface measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a square front neckline, a partial back opening with a six inch zipper closure, one inch banded shoulder straps, a nine inch tiered peplum, and a banded hemmed bottom. The garment extends to below the waist. The applicable subheading for item 138944 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: 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 the World Wide Web at http://www.usitc.gov/current. 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 Renée Orsat at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division