CLA-2-61:OT:RR:NC:N3:359
Ms. Maria E. Julia
Ann Inc.
7 Times Square
New York, NY 10036
RE: The tariff classification of a woman’s sleeveless pullover from China.
Dear Ms. Julia:
In your letter dated May 22, 2013 you requested a classification ruling. As requested, your sample is being returned to you.
Style 314420 is a woman’s “Ann Taylor Loft” label sleeveless pullover that is constructed from 60% cotton and 40% modal jersey knit fabric. The outer surface of the jersey fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a scoop front neckline, a high rear neckline, and a straight hemmed garment bottom. The front panel also features 100% polyester woven fabric overlays. The garment extends to below the waist. The woven overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the knit jersey fabric which forms the pullover body, see precedent Headquarters Ruling 950007 dated October 4, 1991.
The applicable subheading for style 314420 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 duty rate will be 16.5% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 John Lombardi at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division