The tariff classification of a women’s pullover sweater from China

 N329546 December 5, 2022 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Mr. Kyu Kim Macy’s, Inc 151 West 34th Street 12th floor New York, NY 10001 RE: The tariff classification of a women’s pullover sweater from China Dear Mr. Kim: In your letter dated November 22, 2022, you requested a tariff classification for a women’s upper body garment. Your sample will be returned. Style INC-069411001 is a women’s pullover sweater constructed from 57 percent cotton, 28 percent acrylic and 15 percent polyester knit fabric with a sequin overlay constructed from 95 percent polyester and 5 percent spandex. The garment’s fabric measures 6 stitches per 2 centimeters in the direction the stitches were formed. The sweater features a hood, long sleeves with rib-knit cuffs, side vents, and a finished bottom that extends to below the waist. The applicable subheading for style INC-069411001 will be 6110.20.2020 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: Sweaters: Women’s. The rate of duty will be 16.5 percent ad valorem. Chapter 61, Statistical Note 3, HTSUS, noted. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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