CLA-2-61:OT:RR:NC:3:358

Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512

RE: The tariff classification of a girl’s sweater from Bangladesh.

Dear Ms. Stanczak:

In your letter dated January 25, 2011 you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style CS301C, “Long Sleeve Wrap Sweater” is a girl’s sweater constructed of knit acrylic fabric. The outer surface of the garment measures less than 9 stitches per two centimeters in the direction the fabric is formed. The wrap style sweater features long sleeves with pointelle detail at the cuffs and a full front opening that secures at the bottom by means of self-fabric ties at the rib-knit waist. The garment provides sufficient coverage over the chest area and reaches to the waist.

The applicable subheading for Style CS301C will be 6110.30.3025, 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: sweaters: girls’. The rate of duty 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 Bruce Kirschner at (646) 733-3048.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division