The tariff classification of two woman’s garments from China.

N245184 September 12, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Elyssa Emsellem Neville Peterson LLP 17 State Street, 19th Floor New York, NY 10004 RE: The tariff classification of two woman’s garments from China. Dear Ms. Emsellem: In your letter dated August 6, 2013, on behalf of your client Lion Corporation Limited, you requested a tariff classification ruling. The samples are being returned to you, as requested. The submitted sample 86 is a woman’s “oneworld” label, two-piece garment comprised of an outer cardigan and an inner pullover. You state that the cardigan is constructed of 70% polyester and 30% rayon knit fabric and the pullover is constructed of 96% polyester and 4% spandex knit fabric, however, the actual garment labels for the cardigan and the pullover state 73% polyester, 24% rayon and 3% spandex. The outer surface of the cardigan measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a full front opening, long sleeves, and a shawl collar. The upper back panel has a decorative raschel lace-like knit fabric. The garment extends to below the waist. The outer surface of the pullover measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features ¾” sleeves, a v-shaped front neckline, a high rear neckline, metal grommets that contain faux rhinestones at the front neckline, and a straight hemmed garment bottom. The garment extends to below the waist. Although the cardigan and pullover are sold together each garment of sample 86 will be classified as two separate garments. The applicable subheading for the cardigan of item 86 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: Other: Women’s or girls’. The duty rate will be 32% ad valorem. The applicable subheading for the pullover of item 86 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: Other: Other: Other: Other: Women’s or girls’. 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 Antoinette Peek-Williams at (646) 733-3049. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division