The tariff classification of a woman’s garment from China

N052596 March 16, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Zoey Yang Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s garment from China Dear Ms. Yang: In your letter dated February 17, 2009, you requested a tariff classification ruling. Style PP 1091417 is a woman’s pullover that is constructed of two 100% rayon knit fabrics. The short sleeves and front panel shoulder inserts are made of a raschel lace-like fabric. The remainder of the garment is made of a finely knitted fabric, the outer surface of which measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cut and sewn garment features a crossover v-shaped front neckline, a slightly gathered empire waisted garment front and a hemmed garment bottom. The garment is precluded from classification as a blouse under 6106, HTSUS, as it does not possess an opening with a means of closure. The garment is more specifically provided for as an other pullover garment of 6110, HTSUS. The applicable subheading for style PP 1091417 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: of man made fibers: other: other: other: other: women’s or girls: other. The rate of duty will be 32%. 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