The tariff classification of a woman’s blouse from China

N052467 February 24, 2009 CLA-2-61:OT:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s blouse from China Dear Mr. Maher: In your letter dated February 18, 2009, on behalf of your client, The Children’s Place, you requested a classification ruling. Your sample will be returned as requested. Submitted sample, Style #M3610M0008, is a girl’s long sleeve pullover composed of cotton jersey fabric and featuring a polyester mesh knit panel overlay at the entire garment front, exclusive of set-in sleeves. The overlay panel has a decorative all-over design composed of beads and sequins. The article has around neckline, a hemmed bottom and lace fabric extensions at the sleeves. The polyester mesh knit panel imparts the essential character of the garment; therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the garment is classified as a girl’s man-made fiber pullover under subheading 6110.30, HTS. The applicable subheading for the Style #M3610M0008 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers and similar articles, knitted or crocheted, of man-made fibers, , other, other, other, women’s or girls’, other. The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division