The tariff classification of a women’s garment from Vietnam

N145415 February 10, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jimmy Ching Dress Barn/Maurices 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a women’s garment from Vietnam Dear Mr. Ching: In your letter dated January 25, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 77060 is a women’s plus size cut and sewn sleeveless pullover constructed from 100% cotton knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a scooped front neckline, an oval rear neckline, shoulder straps measuring approximately 1-1/4 inches wide which extend to form the front and rear neckbands, knitted fabric capping at the underarm area, a gathering at the center of the front neckband/front panel seam, and a self-fabric banded bottom. The garment extends to below the waist. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other. The rate of duty will be 16.5% 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