The tariff classification of five women’s garments from various countries.

N069088 August 11, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6109.10.0060; 6110.20.2079; 6110.30.3059 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Plano, TX 75024 RE: The tariff classification of five women’s garments from various countries. Dear Ms. Nabors: In your letter dated July 13, 2009, you requested a tariff classification ruling. You submitted five samples that are being returned as requested. Style #1 is a woman’s top that is constructed from 60% cotton, 40% polyester rib knit fabric. The sleeveless garment features a V-shaped neckline in front finished with mesh trim, a narrow T-back finished with mesh trim, ¾ inch wide shoulder straps, a self fabric insert below the bust, shaping at the bust and a bottom finished with overlock stitching and side mesh inserts. In your letter you suggest classification under 6109 as a tank top. The shaping at the bust precludes classification under 6109. The lack of back coverage precludes classification under 6110. The garment is more properly classified as a top of 6114. Style #2 is a woman’s tank top constructed from 98% cotton, 2% spandex rib knit fabric. The sleeveless garment features a V-shaped neckline in front finished with openwork trim, beads and sequins, a square back finished with openwork trim, armholes finished with openwork trim, 5/8 inch wide openwork fabric shoulder straps and a bottom finished with openwork trim. Style #3 is a woman’s sleeveless pullover that is constructed from 100% cotton rib knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a V-neck with an openwork insert, and a hemmed bottom. Style # 4 is a woman’s sleeveless pullover that is constructed from 95% rayon, 5% spandex knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features double shoulder straps (each ¼ inch wide) forming the armholes, a wide U-front and back with an openwork design in the front, and a sewn on banded bottom. Style #5 is a woman’s sleeveless pullover that is constructed from 100% cotton knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features 3/8 inch wide shoulder straps that form armholes, a smocked front neckline and straight back, and smocking at the bottom. The applicable subheading for style #1, the top, will be 6114.20.0010, HTSUS, which provides for other garments: of cotton: tops: women’s. The duty rate will be 10.8% ad valorem. The applicable HTSUS subheading for style #2, the tank top, will be 6109.10.0060, which provides for tank tops, knitted: of cotton: other: women’s. The duty rate will be 16.5% ad valorem. The applicable HTSUS subheading for styles #3 and #5, the pullovers, will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s: other. The duty rate will be 16.5% ad valorem. The applicable HTSUS subheading for style #4, the pullover, will be 6110.30.3059, which provides for pullovers, knitted: of man made fibers: other…other: women’s: other. The duty rate will be 32% 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 Francine Vivona Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division