CLA-2-61:OT:RR:NC:N3:359
Ms. Carissa Clark
Cornerstone Brands, Inc.
5568 West Chester Road
West Chester, OH 45069
RE: The tariff classification of a woman’s pullover from the Phillippines
Dear Ms. Clark:
In your letter dated November 12, 2014 you requested a tariff classification ruling on behalf of TravelSmith Outfitters. As requested, your sample will be returned.
Item 31012, is a woman’s cut and sewn pullover constructed from 70% polyester and 30% cotton knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a U-shaped front neckline, a high rear neckline, short hemmed sleeves and a hemmed bottom. The garment extends to below the waist. In your request, you state the garment will be available in sizes S-XL.
You asserted classification of style 31012 as a t-shirt under subheading 6109.10.0040, Harmonized Tariff Schedule of the United States (HTSUS). The garment is not constructed of interlock or jersey knit fabric precluding classification as a t-shirt under heading 6109 (HQ 950855). Item 31012 is properly classified as a pullover of heading 6110 HTSUS.
The applicable subheading for item 31012 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 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 the 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 Renee M. Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division