CLA-2-61:OT:RR:NC:3:359

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a woman’s pullover and sleeveless vest from China.

Dear Ms. Fox:

In your letter dated June 9, 2009 you requested a classification ruling on behalf of your client Thoughts Embellished. As requested, your sample is being returned to you.

The submitted sample, style A92078, is comprised of a woman’s 100% cotton knitted pullover and a 80% cotton and 20% polyester knit sleeveless vest. The outer surface of the pullover measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a rounded front neckline, faux rhinestones glued on the front panel, long hemmed sleeves, and a hemmed garment bottom. The sleeveless vest features a stand-up collar, faux rhinestones glued on the front panel, oversized armholes, a full front opening with a zipper closure, two front vertical pockets below the waist, and a banded garment bottom. The applicable subheading for the pullover of style A92078 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 (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5 percent ad valorem. The applicable subheading for the sleeveless vest of style A92078 will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Vests, other than sweater vests: Women’s or girls’. The duty rate will be 16.5 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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division