The tariff classification of a woman’s garment from China

N184876 October 6, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. TC Li HMS Productions Inc. 250 West 39th Street NY, NY 10018 RE: The tariff classification of a woman’s garment from China Dear Mr. Li: In your letter dated September 9, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 72731 is a woman’s pullover garment with two front panels sewn into the shoulders and the side seams simulating a cardigan worn over a sleeveless pullover. The two front panels, the sleeves and the back panel are constructed from 62% polyester 35% rayon 3% spandex finely knitted jersey fabric. The pullover insert is constructed from 55% cotton 45% modal jersey fabric. The outer surface of the 62% polyester 35% rayon 3% spandex knit fabric measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover insert features a round neckline, decorative woven strips in curved designs applied to the outer surface and a hemmed bottom. The 62% polyester 35% rayon 3% spandex finely knitted jersey portion of the garment features a full front opening with no means of closure, draped front panels, long hemmed sleeves, and a hemmed bottom. Due to the coverage of the draped front panels, only the center portion of the decorated pullover insert is exposed on the wearer. The essential character is imparted by the 62% polyester 35% rayon 3% spandex knitted fabric of the simulated cardigan portion consisting of the draped front panels, rear panel, and the long sleeves; 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 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division