The tariff classification of women’s garments from China

N173438 July 14, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. T. C. Li HMS Productions Inc. 250 West 39th Street NY, NY 10018 RE: The tariff classification of women’s garments from China Dear Mr. T. C.: In your letter dated June 29, 2011, you requested a tariff classification ruling. The provided samples are being returned as per your request. Style 63917 is a “cable & gauge” label women’s sleeveless pullover garment constructed of 100% viscose 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 rounded front neckline, a high rear neckline, and a straight hemmed garment bottom. The garment extends to below the waist. Decorative knit and woven strips are applied to the front panel of the garment. The essential character is imparted by 100% viscose knitted fabric of the garment body, General Rules of Interpretation (GRI) 3(b) noted. Style 65896 is a “cable & gauge” label women’s pullover garment constructed of 52% viscose 46% nylon 2% spandex 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 rounded front neckline, three-quarter length sleeves with tubular self-start bottoms, and a straight tubular garment bottom. The garment extends to below the waist. Woven fabric trim in a curved design has been applied to the front panel.  The essential character is imparted by 52% viscose 46% nylon 2% spandex knitted fabric of the garment body, General Rules of Interpretation (GRI) 3(b) noted. 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 (con.): 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