The tariff classification of a women’s garment from China

N119161 September 2, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a women’s garment from China Dear Ms. Purcell: In your letter dated August 12, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style A209695 is a women’s “Susan Graver” cardigan constructed of a woven rayon fabric with a cellular polyurethane coating on the outer surface (the shoulder area of the front and rear panels extending down the middle portion of the front and rear panels to the garment bottom) and 100% polyester 1 x 1 ribbed knit fabric (balance of the front and rear panels, the long sleeves, and mock collar). The ribbed knitted fabric measures more than 9 stitches per 2 centimeters counted in the horizontal direction. The garment features a zippered full front opening, an inner lining at the underside of the cellular coated woven fabric portions of the front and rear panels, a straight loose fitting garment bottom, and self-start bottoms at the sleeve endings and the knit portions of the front and rear panels. The garment extends to the below the waist. The garment is a composite good consisting of cellular coated woven fabric and ribbed knit fabric components. Neither the cellular coated woven fabric nor the ribbed knit fabric portion imparts the essential character to the garment. In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules, when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. As such, the garment is classifiable under heading 6110, HTS. The applicable subheading for the garment 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: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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