The tariff classification of a women’s garment from Indonesia

N123498 September 30, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Maria Padron Liz Claiborne Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a women’s garment from Indonesia Dear Ms. Padron: In your letter dated September 14, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 7W30084 is a women’s “Lucky Brand” sleeveless vest constructed of 47% modacrylic 33% acrylic 20% polyester long pile fibers measuring approximately 3 inches long that have been inserted into a 69% acrylic 31% wool fine knitted ground fabric. The fabric measures more than nine stitches per two centimeters counted in the horizontal direction. The cut and sewn garment features a full front opening with a one hook closure, oversized armholes that are trimmed with 2 x 2 ribbed knit fabric, jersey fabric side inserts measuring approximately 3-1/2 inches wide, a woven cotton inner lining on the front and rear panels, and a 2 x 2 ribbed knit bottom band. The garment extends to the waist. Section XI subheading note 2 (B) states that: In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric. Accordingly, the classification of this garment will be based on the 47% modacrylic 33% acrylic 20% polyester pile fibers. The applicable subheading for the garment will be 6110.30.3035, 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: Vests, other than sweater vests: Women’s or girls’. The rate of duty 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