CLA-2-61:OT:RR:NC:N3:359

Ms. Jamie Lin
HMS Productions LLC
250 West 39th Street
FL 11
New York, NY 10018

RE: The tariff classification of two women’s upper body garments from China

Dear Ms. Lin:

In your letter dated December 20, 2018, you requested a tariff classification ruling. As requested, your samples will be returned.

Style D#CB36159 is a women’s pullover constructed from 100 percent polyester jersey knit fabric which measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a mock turtle neckline, long sleeves with rib-knit cuffs and a rib-knit bottom. The pullover extends to below the waist.

The applicable subheading for style D#CB36159 will be 6110.30.3059, HTSUS which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.

In light of the prohibition set out in 19 C.F.R. part 177, and as the instant classifications are closely related to an issue presently pending in Headquarters, we are unable to issue a tariff classification ruling to you with respect to style D# 12-02078. Accordingly, we are administratively closing our file.

When the issue before Headquarters has been completed, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York, NY 10014, attn: Binding Ruling Request.

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 https://hts.usitc.gov/current.

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 Renée Orsat at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division