CLA-2-61:OT:RR:NC:N3:359
Ms. Sara M. Moffatt
Phoenix International
1501 N. Mittel Blvd., Suite A
Wood Dale, IL 60191
RE: The tariff classification of a woman’s sleeveless pullover from China.
Dear Ms. Moffatt:
In your letter dated January 8, 2013 you requested a classification ruling on behalf of Garnet Hill Inc. As requested, your sample is being returned to you.
The submitted sample, item 28395, is a woman’s “Garnet Hill” label cut and sewn sleeveless pullover constructed from 56% cotton, 38% rayon, and 6% spandex 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, an elasticized gathering at the wearer’s right shoulder seam extending to the upper front panel with sewn on circular shapes, and a flared hemmed garment bottom. The garment extends from the shoulders to below the waist and to the hip area at the sides.
The applicable subheading for item 28395 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 359 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division