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

N088744 January 21, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a women’s garment from China or Hong Kong. Dear Ms. Lopez: In your letter dated December 17, 2009, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 4836363 is a women’s “Izod” label sweater constructed of a 100% acrylic novelty knitted fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The sleeveless sweater features a v-shaped front neckline, a self-fabric hood with drawstring, two-buttoned openings at either side seam, an underside placket at the front and rear panel side seams, a straight garment bottom, and a rear panel which is approximately 1-1/2 inches longer than the front panel. The garment extends from the shoulders to below the waist. Man-made sweaters are specifically provided for under 6110.30.3020, HTSUS. Accordingly, your suggested classification under 6117, HTSUS, is not applicable. The applicable subheading for the garment will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other . . . Sweaters: Women’s. 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