CLA-2-61:OT:RR:NC:3:358

Ms. Liz Franquil
Hartstrings LLC
270 East Conestoga Road
Strafford, PA 19087

RE: The tariff classification of girls’ sweater from Hong Kong.

Dear Ms. Franquil:

In your letter dated January 20, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style SF257 is a girls’ sweater constructed from knit fabric that is 37% acrylic, 37% wool, 29% nylon. The outer surface of the garment is constructed with nine or fewer stitches per two centimeters measured in the direction the fabric is formed. The three quarter length cardigan style sweater features a wide collar and a full front opening with three button closure above the waist that fastens right over left. The sweater also features three horizontal bands of rib-knit ruffled fabric that circumvent the garment below the waist and a finished bottom.

The applicable subheading for Style SF257 will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: sweaters: women’s or girls’. The rate of duty will be 17 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 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 Bruce Kirschner at (646) 733-3048.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division