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

N109383 July 1, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Kathie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a women’s garment from China. Dear Ms. Carothers: In your letter dated June 7, 2010 you requested a tariff classification ruling. The provided sample is being returned as per your request. Style L2439 is a women’s “Champion” brand pullover garment constructed of 87% polyester 13% spandex knitted fabrics. The upper portion of the garment from the top of the shoulder straps to below the bust area is made of a finely knitted ribbed knit fabric and the remainder of the garment is made of a mesh fabric. The outer surface of both fabrics measure more than nine stitches per two centimeters in the direction in which the stitches were formed. The cut and sewn garment features scooped front and rear necklines, shoulder straps measuring approximately 2-inches wide, and a drawstring with a toggle tightener sewn into the straight hemmed garment bottom. The garment extends to below the waist. 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