The tariff classification of a women’s garment from Pakistan, Jordan, Taiwan, and Cambodia.

N094037 April 15, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Reba McCall Hartwell Industries, Inc. 97 Winfield Circle Hartwell, GA 30643 RE: The tariff classification of a women’s garment from Pakistan, Jordan, Taiwan, and Cambodia. Dear Ms. McCall: In your letter dated February 5, 2010, you requested a tariff classification ruling. Your response was delayed due to laboratory analysis during which the garment sample was destroyed. Style 855 is a women’s pullover constructed from finely knit fabric that measures more than 9 stitches per 2 centimeters counted in the direction in which the stitches were formed. Style 855 features a self-fabric spread collar, a slit front neckline, short hemmed sleeves, a half-moon at the rear neckline, and a straight hemmed bottom with side slits. The garment extends to below the waist. Although you state that the fiber content of Style 855 is 50% polyester, 50% polyester from bamboo charcoal, U.S. Customs and Border Protection laboratory analysis has determined that the fiber content is 100% polyester and has found no charcoal fiber in the sample. Consequently, the women’s 100% polyester knitted fabric garment is properly classified as a man-made fiber other pullover garment under 6110.30.3059, HTSUS. The applicable subheading for the garment 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: Women’s or girls’: 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