CLA-2-61:OT:RR:NC:N3:359
Mr. Jerry Armani
Mamiye Brothers
1385 Broadway, Suite 1800
New York, NY 10018
RE: The tariff classification of a woman’s pullover from China.
Dear Mr. Armani:
In your letter dated July 9, 2013 you requested a classification ruling. As requested, your sample is being returned to you.
The submitted sample, order no. B9B03484T, is a woman’s pullover constructed of 60% cotton and 40% polyester French terry knit 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 crewneck, long raglan sleeves with self-fabric endings, and a self-fabric banded garment bottom. In your letter you state the garment will be offered in junior sizes S-XL. The front panel is overlaid with a raschel lace-like 87% nylon and 13% spandex knit fabric. The knitted raschel lace-like overlay is a decorative addition to the garment. The essential character of the sample garment is imparted by the knit 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 6110.20.2079, HTSUS.
The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. 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 John Lombardi at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division