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

N095639 March 25, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a women’s garment from China. Dear Mr. Ching: In your letter dated February 24, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 6372 is a women’s long sleeve cardigan constructed of 85% acrylic 15% viscose fabrics. The front and rear panels are constructed of a varied rib knit fabric and the sleeves are constructed of a jersey fabric with self-start ribbed knit bottoms. The fabrics measure more than 9 stitches per 2 centimeters counted in the horizontal direction. The cardigan features a draped full front opening with no means of closure and a shawl-like collar that extends down the outer edges of the front panels to the straight garment bottom. The garment extends from the shoulders to above the knee area. 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