The tariff classification of a women’s garment from China.

N095279 March 18, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Assunta A. Mannello Jones Apparel Group USA Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a women’s garment from China. Dear Ms. Mannello: In your letter dated February 19, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 20241 is a women’s one-piece layered look garment with two front panels sewn into the side seams simulating a sleeveless pullover worn over a halter garment. Style 20241 is constructed of a finely knit 100% cotton fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The cut and sewn garment features an inner front panel with a rounded neckline and halter straps that tie around the neck and an outer front panel with a scoop neckline and shoulder straps measuring approximately 1-1/2 inches wide. The rear of the garment consists of two panels. The upper rear panel has shoulder straps measuring approximately 1-1/2 inches wide and a scooped neckline that is gathered with a self-fabric loop at the center of the neckline. The lower rear panel extends from below the shoulder blades to the upper thigh area. Insufficient upper back and shoulder coverage precludes classification as a blouse of 6106, HTSUS. The garment is more specifically provided for as an other pullover garment of 6110, HTSUS. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater… and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: Other. The duty rate will be 16.5% 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