The tariff classification of a woman’s garment from China

N188768 November 3, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6114.30.1020 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s garment from China Dear Ms. Purcell: In your letter dated October 12, 2011, you requested a tariff classification ruling. The submitted sample is being returned to you as per your request. Style A221340 is a woman’s two piece garment comprised of a knitted pullover and a knitted 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 outer garment of style A221340 is a pullover constructed of a 71% cotton 29% nylon open work warp knit fabric with an inwrought design featuring a floral motif. The pullover features a rounded front neckline, three-quarter length sleeves, knitted fabric trim at the neckline and sleeve endings, and a straight garment bottom finished with elasticized fabric trim. The garment extends to below the waist. The inner garment is a woman’s top constructed from 100 percent polyester knit fabric. The top features narrow shoulder straps, a square neckline in front and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The applicable subheading for the style A221340 outer pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for the style A221340 inner top will be 6114.30.1020, HTSUS, which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.2% 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