The tariff classification of women’s garments from China

N141681 January 21, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6211.43.0060 Ms. Annette Diamond Liz Claiborne Inc. 2 Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of women’s garments from China Dear Ms. Diamond: In your letter dated January 4, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style PPRU3352 is a “Kensie Girl” brand women’s two piece garment comprised of a knitted pullover and a woven top that are tacked together at the shoulders. The garments may be easily detached without damage to either, resulting in two complete and separate garments. The inner garment of style PPRU3352 is a cut and sewn sleeveless pullover constructed of 95% viscose 5% spandex jersey knit fabric. The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sleeveless garment features a scooped front neckline, a curved rear neckline, narrow shoulder straps, and a flared garment bottom which has an overlock stitch finish. The garment extends to the upper thigh area. The outer garment of style PPRU3352 is a sleeveless women’s top constructed from 100% polyester woven fabric.  The outer garment measures less than 2½ inches at the shoulder seam, extends to the waist in the front, and is slightly longer in the back.  The outer garment also features a deep V neckline with a partial opening secured by a six button closure.    The applicable subheading for the inner garment of style PPRU3352 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: Women’s or girls’: other. The duty rate will be 32% ad valorem. The applicable subheading for the outer garment of style PPRU3352 will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16% 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