CLA-2-61:OT:RR:NC:N3:359
Ms. Mary Zarzecki
One Stop Imprintable Fashions
2686 Northridge Drive
Grand Rapids, MI 49544
RE: The tariff classification of a woman’s pullover from Pakistan.
Dear Ms. Zarzecki:
In your letter dated January 8, 2013 you requested a classification ruling. As requested, your sample is being returned to you.
The submitted sample, style EZ039, is a woman’s cut and sewn pullover that is constructed from 60% cotton and 40% polyester knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a crew neckline with capping, batwing style hemmed sleeves, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. In your letter you state the garment will be offered in ladies sizes XS – 4XL.
In your ruling request, you recommended classification of the submitted garment under HTSUS 6109.10.0040. It is noted that style EZ039 does not have t-shirt styled sleeves and does not reach the hips. Style EZ039 has construction features common to garments of heading 6110 and provides sufficient coverage. It is more specifically provided for as an other pullover garment of 6110.
The applicable subheading for style EZ039 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