The tariff classification of women’s garments from China.

N048240 January 28, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6206.40.3030 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of women’s garments from China. Dear Mr. Ching: This letter replaces the ruling letter we sent to you under file number N046222. The purpose of this letter is to correct the classification of the knitted pullover garment of style 8144W which was incorrectly classified as a tank top under 6109.90.1065, HTSUS. As Melissa Fox of your agent Barthco Inc. pointed out in her letter of December 29, 2008, the ruling did not take note of certain styling features, notably the presence of darts which alter the silhouette of the garment. Also, the description of the woven blouse of style 8144W has been revised to more properly describe the garment; classification on this garment remains the same. Your submitted sample is being retained for our files. A corrected letter follows. Submitted sample, style #8144W, consists of a woman’s blouse constructed from 100% polyester woven fabric and a woman’s sleeveless pullover constructed from a knitted 100% polyester knit fabric. The garments are attached at the shoulders and can be separated without damage to either garment. The pullover blouse is collarless and features a scoop neckline, short sleeves, a partial front opening secured by three buttons, an elasticized waist area, and an overlock finished garment bottom. The detachable sleeveless pullover is constructed of a finely knit 100% polyester fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a V-shaped front neckline, a U-shaped back neckline, adjustable spaghetti straps and a hemmed bottom. Darts are found at either side of the front panel at the bust area and also down either side of the back panel. As discussed with you and Ivonne Clayton at Dress Barn/Maurices, Inc., the garment does not possess a tank silhouette due to the presence of the darts, therefore, precluding classification as a tank top under Heading 6109. The sleeveless pullover garment has construction features common to garments of Heading 6110 and provides sufficient coverage. Therefore, the garment is classified in properly subheading 6110.30.3059, as a woman’s sleeveless, knit pullover, of man-made fibers, other. The applicable subheading for the woven blouse will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The duty rate will be 26.9 percent ad valorem. The applicable subheading for the knitted sleeveless pullover 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: 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division