The tariff classification of a women’s garment from Jordan

N120297 September 16, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a women’s garment from Jordan Dear Ms. Carothers: In your letter dated August 23, 2010, you requested a tariff classification ruling on a garment which will be sold exclusively at Target Stores. The provided sample is being returned as per your request. Style S9194 is a women’s cut and sewn “Champion” brand pullover garment constructed of a 100% polyester knitted 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 a rounded front neckline, short hemmed raglan sleeves with non-functional overlock stitching on the sleeve seams, a heat seal “Champion” logo on the lower front panel, and a slightly curved hemmed garment bottom. The garment extends to below the waist. The garment is precluded from classification as a Heading 6109 t-shirt or a garment similar to a t-shirt due to the non-functional overlock stitching found at the sleeve seams. Therefore, the garment is properly classified as an other pullover garment under Heading 6110, HTSUS. 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: 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