The tariff classification of a woman’s garment from China

N196582 December 23, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Maria E. Julia Ann Taylor Inc. 7 Times Square Tower NY, NY 10036 RE: The tariff classification of a woman’s garment from China Dear Ms. Julia: In your letter dated December 7, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 273678 is an “Ann Taylor” label woman’s pullover constructed of a finely knit 96% polyester 4% spandex jersey fabric. The outer surface of the jersey fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment contains a partial outer layer of 100% polyester lightweight woven sheer fabric that is draped over limited portions of the pullover front panel. The sleeveless jersey fabric pullover features a scooped front neckline, a straight rear neckline, and a straight hemmed garment bottom. The free hanging, draped woven fabric partial outer layer is attached to the pullover garment at the shoulders and side seams. This partial outer layer features a wide and elongated v-shaped neckline that exposures the center of the knitted front panel. The garment extends to below the waist. The essential character is imparted by the knitted man-made jersey fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted. You asserted classification under 6110.20.2079, HTSUS, however, knitted man-made jersey other pullover garments are properly classified under 6110.30.3059, HTSUS. The applicable subheading for the 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: 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