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

N102642 May 6, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.1520 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a women’s garment from China. Dear Mr. Ching: In your letter dated April 21, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 3011 is a women’s sweater constructed of 50% wool 50% acrylic jersey fabric with a cable knit design on the front panel. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a cowl neck collar with a 4 button closure, short raglan sleeves, and chain stitch belt loops sewn into both side seams at the waist area. Full fashion marks are found on the sleeves and on the upper front and rear panels. A 2 x 2 ribbed knit self-start bottom is featured at the sleeve endings and the straight garment bottom. The sweater extends to the upper thigh area. As Style 3011 is said to be constructed from a blend of 50% wool 50% acrylic fibers, no textile material predominates by weight. Therefore, following note 2 (A) of section XI, the garment will be classified in the heading that occurs last in numerical order among those that equally merit consideration. At the time of entry, Customs may verify the actual fiber content of Style 3011. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below. The applicable subheading for the garment will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): Other: Sweaters: Women’s or girls’. The duty rate will be 17% 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