The tariff classification of a women’s garment from China

N134096 December 16, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jennifer Rago Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a women’s garment from China Dear Ms. Rago: In your letter dated November 19, 2010, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 52C8C4098 is a women’s “RACHEL Rachel Roy” label cardigan constructed from 75% viscose 25% nylon knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline with a 4 button full front opening, long sleeves, a gathering at the lower rear panel, and self-fabric trim at the garment bottom. The garment sides have draped and pointed bottom edges. The garment extends to below the waist. The applicable subheading for the cardigan 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: Of man-made fibers: 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