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

N077284 October 16, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 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 21302, is a woman’s cut and sewn pullover constructed from 35% viscose 25% cotton, 25% nylon, 15% angora finely knit fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The size medium sample has an oversized body styling and wide dolman-like sleeves which gives the appearance of a poncho like garment. Additional features include slightly rounded capped front and rear necklines, ¾ length sleeves with self-fabric cuffs, side seam vents that extend from the garment bottom to the upper thigh, and a hemmed garment bottom. The garment extends from the shoulders to the mid-thigh area. The applicable subheading for the garment will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of man-made fibers: other: other…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