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

N030405 July 1, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway, 21 Floor New York, New York 10018 RE: The tariff classification of a woman’s garment from China. Dear Ms. Whitley: In your letter dated June 5, 2008, you requested a classification ruling on behalf of Dillard’s. The provided sample will be returned as per your request. Style F81KT219DLK4 is a woman’s pullover that is constructed from 60% cotton 40% modal jersey fabric (upper front and back panels, the collar, hood, and sleeves) and 65% polyester 35% cotton woven fabric (lower front and back panels). The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The pullover features an oversized cowl neck front collar, a hood, long hemmed sleeves, two in-set pockets on the lower front panel, and a hemmed garment bottom. The essential character is given by the jersey fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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