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

N097533 April 1, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Ruth Hayd Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a women’s garment from China. Dear Ms. Hayd: In your letter dated March 8, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style DM30602 is a women’s knee length cardigan constructed of a 70% polyester 25% rayon 5% spandex Ponte double knit fabric (comprising the front and rear panels extending from the garment top to the lower hip area and the majority of the three-quarter length sleeves) and a faux leather fabric (comprising the remainder of the front and rear panels, the trim on the sleeve endings, and the inner facing fabric at the underside of the neckline and down the underside of the upper front panel edges extending to the lower hip area). The outer surface of the Ponte double knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a rounded neckline, a full front opening with 2 hook and eye closures at the neckline, and a straight garment bottom. The faux leather portions on the front and rear panels and the sleeve trim are lined with a woven fabric. The essential character of the garment is imparted by the Ponte double knit 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 6110.30.3059, 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