The tariff classification of a woman’s garment from China

N260196 January 15, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 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 December 11, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style S21041 is a woman’s cardigan constructed from 100% polyester knit mesh fabric, which prevents counting stitches in the direction that the stitches were formed. The garment features a round banded collar, a back yoke, long hemmed sleeves with zipper closures, a full front zipper closure and a banded bottom which extends to the waist. Sewn onto the knit mesh fabric are polyurethane appliques measuring ¼ inch to ¾ inches in width creating horizontal stripes and providing the banding for the collar, back yoke, the forearms of the sleeves, and the bottom. The mesh knit fabric imparts the essential character. Consequently, the applicable subheading for style S21041 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 (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent 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 the 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 Renee M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division  N260196 CLA-2-61:OT:RR:NC:N3:359 CATEGORY:Classification TARIFF NO.: 6110.30.3059 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 December 11, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style S21041 is a woman’s cardigan constructed from 100% polyester knit mesh fabric, which prevents counting stitches in the direction that the stitches were formed. The garment features a round banded collar, a back yoke, long hemmed sleeves with zipper closures, a full front zipper closure and a banded bottom which extends to the waist. Sewn onto the knit mesh fabric are polyurethane appliques measuring ¼ inch to ¾ inches in width creating horizontal stripes. The mesh knit fabric imparts the essential character. Consequently, the applicable subheading for style S21041 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 (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent 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 the 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 Renee M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division