The tariff classification of a woman’s garment from China

N222000 June 28, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s garment from China Dear Ms. Lopez: In your letter dated June 12, 2012, you requested a tariff classification ruling on a garment which is part of your Calvin Klein Division line. The submitted sample is being returned as per your request. Style FC8312 is a woman’s “Calvin Klein” label cardigan. A 100% polyester knit fabric comprises the modified mandarin collar, a wide centered portion of the front panels extending diagonally to the hemmed garment bottom, a wide centered portion of the garment rear, and the outer top portion of the long sleeves extending from the shoulder seam to the hemmed sleeve bottom. The surface of the knitted polyester fabric has been printed with a plastic material that covers only certain portions of the surface which creates a pattern simulating the look of snakeskin. The knitted fabric measures more than 9 stitches per 2 centimeters counted in the horizontal direction. The remainder of the garment is made of a 100% polyester woven fabric. The fully lined garment features a full front opening with a diagonal zipper closure, long hemmed sleeves with zippered vents at the sleeve endings, two inset pockets at the waist area, and a straight hemmed garment bottom. The garment extends to below the waist. The knitted fabric comprises over 60 percent of the visible surface area and imparts the essential character to the garment. Therefore, the garment is properly classified as an other cardigan styled garment under Heading 6110, HTSUS. The applicable subheading for the garment will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers . . . knitted or crocheted: Of man-made fibers: Other: Other: 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, Thomas J. Russo Director National Commodity Specialist Division