The tariff classification of a women’s garment from Hong Kong

N077281 October 16, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Nicole Watson Cornerstone Consolidated Services Group, Inc. 5568 West Chester Road West Chester, Ohio 45069 RE: The tariff classification of a women’s garment from Hong Kong Dear Ms. Watson: In your letter dated September 21, 2009, you requested a tariff classification ruling on behalf of Garnet Hill. Your sample is being returned as per your request. The submitted “Garnet Hill” brand sample, style number 21307, is a woman’s pullover that is rectangularly shaped and has the appearance of a poncho due to the batwing construction over the arms extending to the elbow. The side seams of the front and back panels are sewn beginning at the bottom of the garment extending up 17 inches on the submitted size medium sample. A draped side silhouette is created by a 5-1/2 inches edge on the front and back panels that extends out from the side seams of the garment. The cut and sewn garment is constructed from 58% cotton, 38% rayon, 5% spandex knit fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a capped v-shaped front neckline and hemmed edges at the garment sides and bottom. The pullover extends from the shoulders to the mid-thigh area at the garment sides and to the upper thigh area at the front and back of the garment. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5% 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