The tariff classification of a women’s garment from China

N107057 June 17, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 7117.19.9000 Ms. Ruth Hayd Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a women’s garment from China Dear Ms. Hayd: In your letter dated May 19, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style CB400243A consists of a woman’s pullover garment and a two strand necklace. The woman’s pullover garment has two open curved front panels sewn into the shoulders and the side seams simulating a cardigan worn over a pullover. The garment is constructed from 51% cotton 32% rayon 17% nylon jersey fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a rounded front neckline. A tubular bottom is found at the long sleeves endings and the garment bottom. The two strand base metal imitation necklace has base metal claw hooks located at either end of the necklace. Tiny chain link loops are sewn into either shoulder/neckline capping seam for the attachment of the necklace. The 88% metal 12% plastic necklace has metal chain link loops and is ornamented with plastic beads. The pullover and necklace are suitable for separate use. The applicable subheading for the pullover 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. The applicable subheading for the necklace will be 7117.19.9000, HTSUS, which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other. The rate of duty will be 11% 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