The tariff classification of three women’s garments from China.

N087105 December 23, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059;6109.10.0060;6110.20.2020 Ms. Corie Koropatnicki GHY USA INC. Customs Brokers/Trade Consultants 572 South 5th Street Pembina, ND 58271 RE: The tariff classification of three women’s garments from China. Dear Ms. Koropatnicki: In your letter dated November 23, 2009 you requested a classification ruling on behalf of your client JMJ Fashions. As requested, your samples are being returned to you. Style IC1-9078-S10, is a woman’s cut and sewn “Ingenuity” label sleeveless pullover constructed of 95% polyester and 5% spandex jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a v-shaped front neckline with a gathering at the center of the bust area and a hemmed bottom. The front panel of the garment has a self fabric lining. Style AM4-9079-S10, is a woman’s tank top constructed from 95% cotton and 5% spandex knit fabric. The sleeveless garment features a U-shaped neckline in front and back, shoulder straps that are less than two inches wide, crochet trim around the neckline, and a hemmed bottom. Style AM1-9050-S10, is a woman’s “Abbie Mags” label sweater that is constructed from 100% cotton novelty knitted fabric. The garment features a full front opening with a hook and eye closure at the high rounded front neckline and ¾ length raglan sleeves. The garment extends from the shoulders to below the waist. We are unable to issue a ruling covering styles AM3-8993-S10 and AM4-9058-S10 at this time. We need additional information in order to issue a ruling. Please submit the information described below: The fiber content of the garment before the burnout process. - The fiber content of the garment after the burnout process. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for style IC1-9078-S10 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers: Other: Other: Other: Women’s or girl’s: Other. The duty rate will be 32% ad valorem. The applicable subheading for style AM4-9079-S10 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted (con): Of cotton: Women’s or girls’: Other: Tank tops: Women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style AM1-9050-S10 will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton: Other: Other: Sweaters: Women’s. 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