The tariff classification of women’s garments from China

N133167 December 10, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Gregory Watts Damco Customs Services, Inc. 680 Knox Street, Suite 200 Torrance, CA 90502 RE: The tariff classification of women’s garments from China Dear Mr. Watts: In your letter dated November 10, 2010, you requested a tariff classification ruling on behalf of BCBG Max Azaria Group Inc. The provided samples will be returned as per your request. Style RRC1I816 is a “BCBG Max Azaria” label women’s sleeveless pullover that is constructed of a 100% modal jersey knit fabric. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. Woven fabric tiered ruffles are sewn horizontally over each breast continuing down the front panels to the garment bottom leaving the center knit fabric portion visible. The garment features self-fabric trim at the rounded front neckline and the high rear neckline, a straight garment bottom with a cut, unfinished fabric edge, and an elongated rear panel which is approximately 3-1/4 inches longer than the front panel. The garment extends to below the waist. The essential character is imparted by knit jersey fabric of the garment body, General Rules of Interpretation (GRI) Rule 3, noted. Therefore, the garment is considered to be of a knit construction, properly classified as an other pullover garment under 6110.30.3059, HTSUS. Style JKD1M939 is “BCBG Max Azaria” label women’s sleeveless pullover with a center front panel insert extending from the bust area to the garment bottom that is constructed of a 95% rayon 5% spandex jersey fabric with woven fabric tiered strips sewn horizontal on the outer surface. The shoulder area of the front panel is made of a woven fabric insert. The remainder of the garment is constructed of a knitted 95% rayon 5% spandex jersey fabric. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The garment features a scooped front neckline, a high straight rear neckline, jersey fabric trim at the neckline and armhole openings, and a straight hemmed garment bottom. The garment extends to below the waist. The essential character is imparted by knit jersey fabric of the garment body, General Rules of Interpretation (GRI) Rule 3, noted. Therefore, the garment is considered to be of a knit construction, properly classified as an other pullover garment under 6110.30.3059, HTSUS. The applicable subheading for both garments 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