The tariff classification of a women’s pullover from China

 N303856 August 14, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Hiromi Acuna Chaser 217 E. 157th Street Gardena, CA 90248 RE: The tariff classification of a women’s pullover from China Dear Mr. Acuna: In your letter dated April 8, 2019, you requested a tariff classification. The ruling was delayed due to laboratory analysis. The sample was destroyed during laboratory analysis. The laboratory has reported, style CW6954 is constructed of 91.9 percent cotton and 8.1 percent cashmere knit fabric. The outer surface of the garment’s fabric measures 16 stitches per two centimeters measured in the direction the stitches were formed. The pullover features a round rib-knit neckline, long sleeves with rib-knit cuffs and a rib-knit bottom. Additional features include embroidery in a contrasting color spelling “Chill Out” on the front panel and outlined embroidered stars in a contrasting color throughout. The pullover extends to below the waist. The applicable subheading for style CW6954 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. Additionally, the garment is not legally marked. The submitted sample is not legally marked with the country of origin. Section 134.11 of the Customs Federal Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Treasury Decision (T.D.) 54640(6) (1958) provides in part, as follows: Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner. 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