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

N072663 September 10, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. ToRay Henry Speed Sourcing, Inc. Easton Town Center 4200 Regent Street – Suite 200 Columbus, OH 43219 RE: The tariff classification of a women’s garment from China. Dear Mr. Henry: In your letter dated August 18, 2009, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 10266 is a women’s sleeveless pullover constructed of a finely knitted 82% rayon 18% silk velvet fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a rounded front neckline with a draped effect at the center of the bust area on the front panel. Diagonally shaped arm openings on the front and rear panels expose the top corner edges of the wearers’ shoulders. The front panel extends over either side of the inner shoulder area to the rear neckline forming a rear mock collar which has a two button closure at the center giving the garment a modified halter-like appearance. Additional features include a keyhole opening at the upper rear panel and a hemmed garment bottom. The garment extends to below the waist. The garment is referred to as a top in your ruling submission. However, the garment has sufficient upper body coverage to warrant classification as a sleeveless pullover garment of heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the garment will be Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: 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