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

N093921 March 4, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Kathleen Root Barthco, Division of OHL 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a women’s garment from China. Dear Ms. Root: In your letter dated February 5, 2010, you requested a tariff classification ruling on behalf of Dress Barn/Maurices Inc. The provided sample is being returned as per your request. Style 6311 consists of a women’s short sleeve pullover constructed of a 100% acrylic jersey fabric and a PVC belt. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover features a cowl neck collar, a ribbed knit stitch design outlining the sleeve area on the front and rear panels, ribbed knit trim at the sleeve endings, 2 belt loops sewn into the side seams at the waist area, and a straight self-start ribbed knit garment bottom. The garment extends from the shoulders to below the waist. The pullover and the belt are classified as a set. The essential character is imparted by the pullover, General Rules of Interpretation (GRI) 3(b) noted. The applicable subheading for the garment and belt 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: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. 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