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

N107656 June 21, 2010 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Angela Best Kohl’s N56 W 17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a woman’s knit garment from China. Dear Ms. Best: In your letter dated May 26, 2010, you requested a tariff classification ruling for a woman’s knit garment. The submitted sample, Style #CW30415, is a woman’s upper body garment constructed from 100% acrylic knit fabric. The Newana features oversize armholes, a full front opening with no means of closure, and measures 44 inches in length down the back, and 22 inches in length down the front. The garment has shoulder coverage, but does not cover the bust. We are returning your sample as you requested. The applicable subheading for Style CW30415 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s. The rate of duty will be 14.9% 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