CLA-2-6-DD:C:D:I01

Mr. Joshua Bloomfield
Tower Group International
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The classification of a women's pullover from Canada.

Dear Mr. Bloomfield:

In your letter dated September 1, 1998, on behalf of Christy's Ltd., you requested a tariff classification ruling.

Style number 5404 is a women's 100% cotton knitted pullover. The garment is constructed of a non-jersey, non-interlock fabric. The garment extends from the neck to the hip area and features a V-neck without opening, long hemmed sleeves and a straight hemmed bottom.

The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Women's or girls'. The rate of duty will be 0% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling should be attached to the entry documents at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Victor G. Weeren
Port Director
Boston, Massachusetts