CLA-2-61:OT:RR:NC:TA:359

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of two women’s sweaters from China.

Dear Ms. Fox:

In your letter dated May 18, 2009, on behalf of Combined Interest, Inc., you requested a classification ruling. Your samples are being returned as requested.

The submitted sample, style 55099, is a woman’s sleeveless sweater vest that is constructed from 60% cotton, 40% acrylic novelty knit fabric. The outer surface of the fabric measures 9 or few stitches per 2 centimeters in the direction the stitches were formed. The garment features a rib modified turtleneck-like collar with 2 snap closures and 2 button closures, oversized armholes, a full front opening, and a ribbed edge bottom.

The submitted sample, style 55100, is a woman’s sleeveless sweater vest that is constructed from 60% cotton, 40% acrylic jersey knit fabric. The outer surface of the fabric measures 9 or few stitches per 2 centimeters in the direction the stitches were formed. The garment features a rib modified turtleneck-like collar with 2 snap closures and 2 button closures, oversized armholes, a full front opening, and a self-fabric bottom. The applicable subheading for the sweater vests will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of cotton: sweaters: women’s. 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 Francine Vivona-Brock at 646-733-3049.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division