The tariff classification of a women’s garment from China and/or possible other undetermined countries.

N171209 July 7, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Marc Thompson Charming Shoppes Incorporated Customs Compliance Department 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a women’s garment from China and/or possible other undetermined countries. Dear Mr. Thompson: In your letter dated June 10, 2011, you requested a tariff classification ruling covering a garment from your Lane Bryant Store. The submitted sample is being returned as per your request. The submitted sample of Style 1000366 is a woman’s sleeveless pullover that is constructed from 100% polyester knitted mesh fabric (the front panel), 100% polyester woven georgette fabric (back panel), and a 100% polyester finely knitted fabric (inner lining). The garment is decorated with 5MM round sequins on the outer surface of the front panel. The cut and sewn garment features a scooped front neckline with a gathering at the center neckline area and draped pointed edges at the bottom side seams. The neckline and armholes are finished with woven fabric capping. Additonally, woven fabric trim with cut unfinished edges is found at the center of the front neckline and on the garment bottom. The garment extends to below the waist. The essential character is given by the knitted mesh fabric which comprises the front panel of the pullover, General Rules of Interpretation (GRI) 3(b) 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: 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division