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

N096757 April 1, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Sandy Tochterman Product Development International 1450 Broadway, #1204 NY, NY 10018 RE: The tariff classification of a women’s garment from China. Dear Ms. Tochterman: In your letter received March 8, 2010, you requested a tariff classification ruling on behalf of Buckle, 2407 West 24 Street, Kearney, NE 68845. The submitted sample is being returned as per your request. Style PDI1015 is a women’s pullover garment with two layered front panels simulating a draped cardigan styled garment. Style PDI1015 is constructed of a 70% cotton 30% wool knitted fabric (comprising the front panels from the top of the bust to the garment bottom, the long sleeves, and lower rear panels extending from the gathered waist to the garment bottom along the side seams) and a 100% polyester fine sheer woven chiffon fabric (comprising the shoulder area of the front panels, the upper rear panel, and rear middle lower panel). The outer surface of the knitted fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The cut and sewn pullover garment features an inner front panel that is cut diagonally from the left shoulder to the waist area. The outer wrap-style front panel is sewn into the right side underarm seam and the garment right side seam which is secured by three metal snap closures sewn on the outer layer of the inner front panel forming the v-shaped front neckline. Three faux floral decorations made of knit and woven self-fabrics are sewn on the outer front panel. Additional features include an elasticized gathering across the center rear waist area, woven fabric trim at the front neckline and sleeve endings, and a curved hemmed bottom that extends to the upper thigh in the front and the mid-thigh at the garment rear. The essential character is given by the knitted fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: Other. 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