CLA-2-61:OT:RR:NC:TAB:359
Mr. Jimmy Ching
Dress Barn/Maurices Inc.
30 Dunnigan Drive
Suffern, NY 10901
RE: The tariff classification of a women’s sweater from China.
Dear Mr. Ching:
In your letter dated December 3, 2009, you requested a tariff classification ruling. We are retaining the sample for our files.
Style 69302 is a women’s sweater constructed of a 100% cotton knit openwork mesh fabric. The outer surface of the fabric measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a v-shaped front neckline, a hood, jersey fabric trim at the neckline which extends to trim the hood, short sleeves with jersey tubular bottoms, a self-fabric kangaroo pocket at the bottom of the front panel, and a tubular jersey band at the straight garment bottom. The garment extends from the shoulders to below the waist.
The applicable subheading for the garment will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton: Other . . . Other: 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