The tariff classification of a women’s garment from China

N118817 September 2, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jennifer Rago Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a women’s garment from China Dear Ms. Rago: In your letter dated August 9, 2010 you requested a tariff classification ruling. The provided sample is being returned as per your request. Style R1010J02 is a women’s “robert rodriquez” label upper body garment constructed of leather (diagonal shaped portions at the shoulder area, sleeve cuffs, and lower front and rear panels) and 63% rayon 32% nylon 5% spandex ponte knitted fabric (balance of the front and rear panels and the long sleeves). The outer surface of the knitted fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The lined, cut and sewn garment features a zippered full front opening, a rounded front neckline, a hanger loop on outer surface of the upper rear panel, hemmed and pointed bottom edges on the front and rear panels, faux welt pockets at either lower front panel, and zippered openings at the cuff bottoms. The essential character of the garment is imparted by the ponte 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 6110.30.3059, 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: 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