CLA-2-61:OT:RR:NC:N3:359
Mr. TC Li
HMS Productions Inc.
250 West 39th Street
New York, NY 10018
RE: The tariff classification of a woman’s pullover from China.
Dear Mr. Li:
In your letter dated November 19, 2012 you requested a classification ruling. As requested, your sample is being returned to you.
Style NB80751 is a woman’s “cable & gauge” label sleeveless pullover constructed of 100% viscose jersey knitted 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 to below the waist. The pullover features a rounded front neckline, a high rear neckline, and a straight garment bottom. The front panel is overlaid with a knitted Raschel lace-like fabric constructed of 55% cotton and 45% nylon knit fabric. The knitted raschel lace-like overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the knit jersey fabric which forms the pullover body, General Rules of Interpretation (GRI) 3(b) noted. Accordingly the garment is properly classified as an other pullover under 6110.30.3059, HTSUS.
The applicable subheading for style NB80751 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: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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 359 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division