CLA-2-61:S:N:N3-I:359 851638

Mr. Rajesh Shrestha
Kathmandu Trading, Company
P.O. Box 15666
Ann Arbor, Michigan 48106

RE: The tariff classification of two pullover sweaters from Nepal.

Dear Mr. Shrestha:

In your letter dated April 18, 1990, you requested a tariff classification ruling.

The two samples that have been submitted are unisex pullover sweaters. Style number 101 is made of 100% yak's wool and style number 102 is made of 100% sheep's wool. They both feature long sleeves with rib knit cuffs, rib knit waistbands and round, rib knit collars. The fabric of both these garments is constructed with less than 9 stitches per 2 centimeters measured in the horizontal direction.

The applicable subheading for the two pullover sweaters, your style numbers 101 and 102, will be 6110.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's (or unisex) knitted sweaters of wool or fine animal hair. The rate of duty will be 17 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport