The tariff classification of a woman’s sleeveless sweater from China

N298323 July 20, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Randy L. Green CustomsNow, Inc. 30212 Tomas Suite 380D Santa Rancho Margarita, CA 92688 RE: The tariff classification of a woman’s sleeveless sweater from China Dear Mr. Green: In your letter dated June 18, 2018, you requested a tariff classification ruling on behalf of your client, Shanghai ShengaDa International Trade Co., LTD. As requested, your sample will be returned. Style TT183255, is a woman’s sleeveless sweater constructed from 100 percent acrylic cable knit fabric. The outer surface of the garment measures less than nine stitches per two centimeters in the direction the stitches were formed. The garment features a rib knit fold over collar and approximately six inches of fringe extending below the garment bottom. The garment extends from the shoulders to below the waist. In your letter, you suggest the garment is classified under  6117.10.2030, Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.”   We disagree. Garments classified under this subheading are worn across the shoulders.  The submitted garment exceeds the length consistently associated with garments classified under heading 6117, Harmonized Tariff Schedule of the United States (HTSUS). The garment is specifically provided for in heading 6110, HTSUS. The applicable subheading for style TT183255 will be 6110.30.3020, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): Other: Other: Other: Other: Sweaters: Women’s. 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 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division