CLA-2-61:OT:RR:NC:N3:359
Mr. Steven K. Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a woman’s pullover from China.
Dear Mr. Kim:
In your letter dated April 23, 2014, you requested a classification ruling. As requested, your sample will be returned to you.
The submitted sample, style 48604, is a woman’s “International Concepts” label cut and sewn pullover that is constructed from 96% rayon and 4% spandex jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a round front neckline, a high rear neckline, short hemmed sleeves, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist.
The applicable subheading for style 48604 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (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 duty rate will be 32% 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 Renee Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division