The tariff classification of a women’s garment from China.

N007285 March 16, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jean Gong McNaughton Apparel Group Inc. 498 Seventh Ave, 9th Floor NY, NY 10018 RE: The tariff classification of a women’s garment from China. Dear Ms. Gong: In your letter dated February 22, 2007, you requested a classification ruling. The provided sample will be returned as per your request. Style LF28Y6 is a women’s sleeveless pullover made of two different 100% cotton fabrics. The upper portion is made of a crochet fabric and the lower portion is made of a jersey fabric. The outer surface of the crochet fabric measures 9 or fewer stitches per 2 centimeters in the direction in which the stitches were formed. The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The puIlover has a v-shaped neckline at the front and back panels. Tiny plastic beading is found around the front and back necklines, the armholes and the shoulder area. The garment is a composite good consisting of crocheted fabric and jersey fabric components. Neither the crocheted nor the jersey portion imparts the essential character to the garment. In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedule of the United States, when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the subheading which occurs last in numerical order among those which equally merit consideration in determining their classification. As such, the garment is classifiable under subheading 6110.20.2079, HTSUS. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5% 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/. The garment falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division