The tariff classification of three women’s garments from China and Indonesia.

N114896 August 9, 2010 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3059 Ms. Dana Hullings Jones Apparel Group U.S.A., Inc. Customs Compliance Department 200 West Rittenhouse Circle, Suite #6 Bristol, PA 19007 RE: The tariff classification of three women’s garments from China and Indonesia. Dear Ms. Hullings: In your letter dated July 8, 2010 you requested a classification ruling. As requested, your samples are being returned to you. Style MT0119D, is a woman’s “Currants” brand pullover that is constructed from 60% polyester and 40% cotton jersey knit fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The cut and sewn garment features a round neckline, long hemmed raglan sleeves, a large flocked design on the front panel that extends from the upper portion of the panel to the waist area, and a curved garment bottom with an overlock stitch finish. The garment reaches to below the waist. The flocked design is a conspicuous feature that precludes classification as a t-shirt in Heading 6109. The garment will be produced in China. Style NWVA-K-054, is a woman’s “Nine West Vintage America Collection” brand pullover that is constructed from 100% cotton jersey knitted fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features a round neckline, short hemmed sleeves, a large foil heat seal design on the front panel that extends from the upper portion of the panel to the waist area, and a hemmed garment bottom. The garment reaches to below the waist. The foil design is a conspicuous feature that precludes classification as a t-shirt in Heading 6109. The garment will be produced in Indonesia. Style GTKM07556, is a woman’s pullover that is constructed from 100% cotton jersey knitted fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features a round neckline, a large screen print design on the front panel that contains rhinestones and extends from the upper portion of the panel to the waist area, long hemmed sleeves, and a hemmed garment bottom. The garment extends to below the waist. The rhinestones preclude classification as a t-shirt in Heading 6109. The garment will be produced in China. The applicable subheading for style MT0119D 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 (con): Of man-made fibers (con): Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for styles NWVA-K-054 and GTKM07556 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton (con): Other: Other: Sweaters: Women’s. 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