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

N096222 March 25, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 7117.90.7500 Mr. Jeff Victoria Macys Merchandising Group 11 Penn Plaza NY, NY 10001 RE: The tariff classification of a women’s garment from China. Dear Mr. Victoria: In your letter dated March 2, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 90000 consists of a women’s 95% rayon 5% spandex jersey fabric pullover and a four strand plastic pearl necklace with base metal lobster clasps located at either end of the necklace. 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 “INC” label pullover features a rounded front neckline, two ply hemmed short raglan sleeves, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. Tiny unobtrusive self-fabric textile loops are sewn into either raglan sleeve seam close to the rear neckline for the attachment of the necklace. The pullover and necklace are suitable for separate use. As advised, the pullover and necklace do not constitute a set under the General Rules of Interpretation of the Harmonized Tariff Schedules of the United States (HTSUS). Therefore, the two components must be classified separately in their appropriate provisions. The applicable subheading for the pullover 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: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for the necklace will be 7117.90.7500, HTSUS, which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics. The rate of duty will be free. 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