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

N034421 August 20, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway – 21st Floor New York, NY 10018 RE: The tariff classification of a woman’s knitted garment from China. Dear Ms. Whitley: In your letter dated July 25, 2008 you requested a classification ruling on behalf of your customer, Sears. Your sample is being returned as per your request. Style 50101SRS is a women’s pieced sleeveless pullover that features a rounded front and back neckline, shoulder straps that are approximately ½ inch wide, a gathered effect across the front bodice seam, a flared and hemmed garment bottom. The garment is constructed of a 100% cotton knitted fabric (the front bodice, rear upper panel, the shoulder straps, and the lower front and rear bottom panels) and a 82% polyester 18% spandex knitted fabric (the front and rear center panels). The garment is a composite good consisting of knitted 100% cotton fabric and 82% polyester 18% spandex knitted fabric components. Neither the cotton nor the polyester/spandex portion imparts the essential character of 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 6110.30.3059, HTSUS. You refer to the garment as a tank top. However, due to the gathering below the bust area and the flared garment bottom, Style 50101SRS is properly classified as an other pullover garment of 6110, HTSUS. The applicable subheading for the style 50101SRS 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: of man made fibers: other: other: other: other: women’s or girls: other. The duty rate will be 32%. 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/. Style 50101SRS 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