The tariff classification of a woman’s sleeveless pullover from Pakistan

N284845 April 20, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a woman’s sleeveless pullover from Pakistan Dear Ms. Barnes: In your letter dated March 24, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style SKU # 18318101, is a woman’s sleeveless pullover constructed from 60 percent polyester and 40 percent cotton knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a scoop front neckline, a high rear neckline, screen printed horizontal stripes on the upper front panel, a front left breast pocket with the word “LOVE” screen printed on the pocket, the word “LOVE” screen printed on the upper back panel, and a hemmed vented flared bottom. The pullover extends to below the waist and will be offered in ladies sizes M-XL and plus sizes 1X-3X as SKU#18318201. In your request, you suggest classification under 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS). It is noted that the garment has a flared bottom which precludes classification under heading 6109, HTSUS. The garment provides sufficient upper body coverage in addition to having other construction features common to garments of heading 6110, HTSUS. The sleeveless pullover is more specifically provided for in heading 6110. Therefore, the applicable subheading for SKU # 18318101 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division