CLA-2-61:OT:RR:NC:N3:359
Ms. Dana Mobley
JCPenney Purchasing Corporation
6501 Legacy Drive
MS 2316
Plano, TX 75024
RE: The tariff classification of a woman’s pullover from Vietnam
Dear Ms. Mobley:
In your letter dated July 7, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.
Style PPK #94790 is a woman’s “Liz Claiborne” label pullover constructed from 60% cotton and 40% polyester jersey knit fabric and a 100% polyester open work knit fabric overlay on the front panel. The outer surface of the garment’s 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, short hemmed sleeves and a hemmed bottom. The pullover extends to below the waist. The jersey knit fabric which forms the pullover body imparts the essential character.
The applicable subheading for style PPK #94790 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.
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 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 Renee Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division