CLA-2-61:OT:RR:NC:N3:358
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a girl’s pullover from Pakistan
Dear Ms. Kessens:
In your letter dated September 30, 2014 you requested a tariff classification ruling. A sample was received with your letter. The sample will be returned to you as requested.
Style 14885201 is a girl’s sleeveless pullover constructed from 100 percent cotton 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 rounded front neckline, a high rear neckline, a front yoke and a straight hemmed bottom. The front panels are overlaid with an open-work knit fabric of 100 percent polyester. The overlay on the front yoke is sewn to the garment at the shoulder seams, armholes and neckline. The remaining front panel has three strips of the open-work fabric overlaid in tiers. Each tier is sewn into the side seams and horizontally across the top of the strip to the underlying fabric. The knit open-work overlays are decorative additions to the garment. The essential character of the pullover is imparted by the jersey knit fabric which forms the pullover body. General Rules of Interpretation (GRI) 3(b) and precedential Headquarters Ruling 950007, dated October 4, 1991, noted.
The applicable subheading for the pullover will be 6110.20.2070, 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.
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