The tariff classification of a woman’s pullover from China

N285753 May 23, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Martha Long Pacific Alliance USA Inc. 350 5th Avenue 9th Floor New York, NY 10118 RE: The tariff classification of a woman’s pullover from China Dear Ms. Long: In your letter dated April 25, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style EPMH61448 is a woman’s pullover constructed from 95 percent polyester and 5 percent Spandex jersey 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 pullover features a square front and rear neckline, shoulder straps measuring approximately two inches in width, exposed shoulders (“cold shoulder” effect), three quarter length hemmed sleeves, and a curved hemmed bottom. The garment extends to below the waist. The applicable subheading for style EPMH61448 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 (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