The tariff classification of a woman’s knit garment from China.

N096949 March 31, 2010 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Kina Mendiola IDS USA 2 Panasonic Way North Building, 3rd Floor Secaucus, NJ 07094 RE: The tariff classification of a woman’s knit garment from China. Dear Ms. Mendiola: In your letter dated March 8, 2010, you requested a tariff classification ruling for a woman’s knit garment. The submitted sample, Style #KT100302, is a woman’s knit garment referred to as a “micro plush snuggie”. The garment is constructed from 100% polyester plush knit fabric, and features long sleeves, a full front opening with no means of closure, and a tubular bottom. In your ruling request, you referred to the garment as a plush snuggie/blanket. The snuggie is not considered a blanket because of the addition of sleeves. We are returning your sample as you requested. The applicable subheading for the garment, Style KT100302, will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s. The rate of duty will be 14.9% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division