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

N082742 November 24, 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 China. Dear Ms. Watson: In your letter dated October 28, 2009, you requested a tariff classification ruling on behalf of importer, Garnet Hill. Style 21958 is a women’s “Garnet Hill” label one-piece garment simulating a cardigan worn over a woven camisole. The knit portion (2 front panels, long sleeves, and back panel) is constructed from 60% cotton 20% nylon 20% viscose jersey fabric. The woven portion (frontal camisole insert and sleeve capping) is constructed from 100% cotton voile. The outer surface of the knit jersey portion measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The knitted cardigan portion features a full front opening with a one button closure on the front panels, long raglan sleeves and a straight self-start ribbed knit garment bottom. The woven front camisole insert is sewn into the raglan sleeve front panel seam and side seams, and features a rounded neckline and a hemmed bottom. The garment extends to below the waist. The essential character of the garment is imparted by the knitted fabric portion. 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