The tariff classification of a women’s pullover from China

N278037 August 30, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Li Lin HMS Productions Inc. 250 West 39th Street New York, NY 10018 RE: The tariff classification of a women’s pullover from China Dear Mr. Lin: In your letter dated June 29, 2016 you requested a tariff classification ruling. As requested, your sample will be returned. Style 3015 is a woman’s pullover constructed from 100% nylon mesh fabric which prevents counting stitches in the direction the stitches were formed. The garment features a jewel neckline finished with embroidery, long sleeves finished with embroidery, and a straight bottom extending to below the waist and finished with embroidery. Additional features include geometric and floral patterns embroidered with 100% cotton thread throughout the front panel and the sleeves. The embroidery is braced over the sheer mesh fabric; therefore, Section XI, Subheading Note 2. (B)(c) will be applied. The applicable subheading for style 3015 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 https://hts.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, Steven A. Mack Director National Commodity Specialist Division