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

N106740 June 10, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Anthony LoPresti S. J. Stile Associates LTD 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a women’s garment from China. Dear Mr. LoPresti: In your letter dated May 18, 2010, you requested a tariff classification ruling on behalf of Elie Tahari Ltd., the provided sample is being returned as per your request. Style E68HV100 is a women’s cut and sewn garment that is constructed of a doubleknit 54% cotton 26% polyester 20% nylon fabric. The garment features a zippered full front opening, a convertible collar with a woven fabric insert, removable inside shoulder pads with three tiny metal snaps, two front panel vertical zippered inset pockets at the waist area, lined long sleeves with zippered vents at the hemmed sleeve endings, and a straight hemmed loose fitting garment bottom. The garment extends to below the waist. 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