CLA-2-61:OT:RR:NC:N3:359
Ms. Nicole Watson
Cornerstone Brands, Inc.
5568 West Chester Road
West Chester, OH 45069
RE: The tariff classification of a woman’s pullover from Denmark.
Dear Ms. Watson:
In your letter dated June 16, 2011 you requested a classification ruling on behalf of Garnet Hill. As requested, your sample is being returned to you.
Item number 25339 is a woman’s “Green Cotton by Garnet Hill” label cut and sewn pullover that is constructed from 100% lyocell jersey knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a cowl-styled scoop front neckline, long hemmed sleeves, and a hemmed garment bottom. The garment extends to the upper thigh area. You state in your letter that the item will be offered in women’s sizes XS – XL.
The applicable subheading for item 25339 will be 6110.30.3059, 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: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32%.
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