The tariff classification of a woman’s knit garment from China.

N104145 May 28, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Nicole Watson Cornerstone Consolidated Services Group, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a woman’s knit garment from China. Dear Ms. Watson: In your letter dated April 28, 2010, on behalf of your client TravelSmith Outfitters, you requested a classification ruling. The submitted sample, Style #50276, is a woman’s garment constructed from 74% rayon, and 26% wool knit fabric. The top reaches the waist and features a deep V-neckline in front, long sleeves, and a rib knit self-start bottom. The garment provides sufficient coverage of the bust. You state that the garment will be imported in women’s sizes XS, S, M, L, and XL. Your sample is being returned as requested. The applicable subheading for the top, Style 50276, will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division