The tariff classification of a women’s garment from Hong Kong

N125566 October 14, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza NY, NY 10001 RE: The tariff classification of a women’s garment from Hong Kong Dear Mr. Victoria: In your letter dated September 28, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 11441 is an “INC International Concepts” label women’s upper body garment simulating a long sleeve jersey fabric cardigan worn over a printed mesh fabric pullover. The printed mesh fabric portion (center front panel insert extending from the curved neckline to the garment bottom) is constructed of a 100% nylon fabric. The jersey fabric portion (front panels at either side of the center insert, rear panel, long sleeves, tie belt, and the neckband that extends down as trim on the outer edges of the jersey front panels) is constructed from 75% rayon 25% nylon fabric. The jersey fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a 5 button partial front opening on the neckline of the mesh fabric front insert, belt loops sewn into either side seam, and a 2 x 2 ribbed knit self-start bottom on the jersey front and rear panels. The garment extends to below the waist. The essential character is given by the jersey fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. 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