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

N106156 May 27, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Kimberly Philpot Boston Apparel Group 35 United Drive West Bridgewater, MA 02379 RE: The tariff classification of a women’s garment from China. Dear Ms. Philpot: In your letter dated May 17, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 19139 is a women’s pullover garment constructed of a 100% cotton knitted fabric. The upper front and rear panels, the long sleeves with flared bottoms, and the foldover turtleneck collar are made with a 1 x 1 rib knit pattern finish. The lower front and rear panels are made with a cable knit jersey pattern finish. The 1 x 1 rib knit fabric portion measures more than nine stitches per two centimeters counted in the horizontal direction. The cable knit jersey portion measures nine or fewer stitches per two centimeters counted in the horizontal direction. The garment extends to below the waist. The essential character of the garment is imparted by the 1 x 1 ribbed knit portion of the garment, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b) 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