The tariff classification of a women’s garment from China

N122142 September 24, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.90.9042 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 September 2, 2010 you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 49086077 is a “Rachel Roy Signature” label women’s sleeveless pullover sweater constructed of a novelty knitted 66% linen 36% rayon fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The garment features a 1 x 1 ribbed knit stitch pattern across the waist area. Additional features on the linked and looped garment include a scooped front neckline, a high rear neckline, jersey capping at the neckline and armhole openings, self-finished sides on the front and rear panels, and a jersey tubular self-start garment bottom. The garment reaches to below the waist. The garment is not considered a tank top because the high rear neckline does not allow the formation of shoulder straps on the back panel. Based on stitch count and coverage, the garment is properly classified as a sleeveless sweater of Heading 6110. As previously advised, please note that we require final production samples in a women’s regular size medium. Please advise your designers, suppliers, manufactures, etc. of this requirement to enable timely completion of all future ruling submissions. The applicable subheading for the garment will be 6110.90.9042, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Sweaters for women or girls: Other: Other: Other. The rate of duty will be 6 percent 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