The tariff classification of a woman’s garment from Vietnam

N053428 March 25, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a woman’s garment from Vietnam Dear Mr. Rizner: In your letter dated February 13, 2009, you requested a tariff classification ruling. Style 5059 is a woman’s sleeveless pullover that is constructed of 100% polyester knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cut and sewn garment features a v-shaped neckline with a folded collar, knit man-made fabric inserts at the front panel shoulder area, along the armhole bands on the front and back panels and down the garment sides and a hemmed garment bottom with side vents. The applicable subheading for style 5059 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 rate of duty will be 32%. 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