CLA-2-61:OT:RR:NC:N3:359
Ms. Merrin Kramer
Three Times Clothier, LLC
561 7th Avenue, 12th Floor
New York, NY 10018
RE: The tariff classification of a woman’s sleeveless pullover from China.
Dear Ms. Kramer:
In your letter dated May 13, 2011 you requested a classification ruling. As requested, your sample is being returned to you.
The submitted sample, style YT1-059, is a woman’s “yummie tummie by Heather Thomson” brand cut and sewn sleeveless pullover constructed from 86% cotton and 14% elastane jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a u-shaped front neckline, a high rear neckline, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. The garment is not considered a tank top because the high rear neckline does not allow the formation of shoulder straps on the back panel. The garment is properly classified as an other pullover garment of Heading 6110.
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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division