The tariff classification of a women’s garment from Vietnam

N108927 June 24, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Debbie Werner Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a women’s garment from Vietnam Dear Ms. Werner: In your letter dated June 7, 2010, you requested a tariff classification ruling. We are retaining the sample for our files. Style JJQ8HXGH is a women’s “Jones/Wear” label pullover garment constructed of a 95% cotton 5% spandex jersey fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features sewn-on plastic beads that outline the v-shaped front neckline, short hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist. Classification under Heading 6109, HTSUS, as a T-shirt or similar to a T-shirt is precluded based on the sewn-on plastic beads. Therefore, the garment is properly classified as an other pullover garment under Heading 6110, HTSUS. 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