CLA-2-61:OT:RR:NC:N3:358
Ms. Jennifer Caldwell
Global Gold Inc.
1410 Broadway, 8th Floor
New York, NY 10018
RE: The tariff classification of a girl’s pullover from China
Dear Ms. Caldwell:
In your letter dated September 11, 2014 you requested a tariff classification ruling. The sample received with your ruling request will be returned to you, as requested.
The sample submitted is a girl’s pullover, style AQRT101, constructed from 60 percent cotton and 40 percent polyester jersey knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends below the waist. The pullover features a hemmed, round neckline; a scooped back with two criss-cross straps; short, capped, hemmed sleeves and a curved hemmed bottom. The sleeves are constructed from a 93 percent polyester and 7 percent spandex open work knit fabric. The front panel which narrows as it reaches the bottom of the garment is overlaid with the open work knit fabric. The knitted open work fabric overlay is a decorative addition to the garment. The essential character is imparted by the knit jersey fabric which forms the pullover body. General Rule of Interpretation (GRI) 3(b) noted.
The applicable subheading for the girl’s pullover, style AQRT101, will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, 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.
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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division