The tariff classification of a woman’s upper body garment from China

N278698 September 29, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Martha Long Pacific Alliance USA Inc. 350 5th Avenue 9th Floor New York, NY 10118 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Long: In your letter dated July 13, 2016 you requested a tariff classification ruling. As requested, your sample will be returned. Style ETMH61012 is a woman’s sleeveless pullover constructed from multiple man-made knit fabrics, which all measure more than nine stitches per two centimeters counted in the direction the stitches were formed. The garment features a front and back neckband with two functional button closures at the back, a keyhole opening directly below the back neckband, asymmetrical front and back panels of a contrasting color, an asymmetrical solid color underlay sewn to the bottom of the front and back panels and a solid color asymmetrical hemmed border. The pullover extends to below the waist. The neckband and underlay are constructed from 95% polyester and 5% Spandex. The front and back panels are constructed from 95% polyester and 5% Spandex, and the hemmed border is constructed from 100% polyester In your request, you suggest classification under heading 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS) due to the lack of back and shoulder coverage. We do not agree. The pullover has sufficient upper body coverage characteristic of garments in Heading 6110. Consequently, the applicable subheading for style ETMH61012 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girl’s: Other. The rate of duty will be 32percent 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 https://hts.usitc.gov/current. 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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division