The tariff classification of woman’s garment from Malaysia.

N129701 November 18, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Thomas W. Coyne Pacific Divers Equipment Supply, Inc. 5 Sand Island Access Road, #140, Building 929D Honolulu, HI 96819 RE: The tariff classification of woman’s garment from Malaysia. Dear Mr. Coyne: In your letter dated October 4, 2010 you requested a classification ruling. We are retaining the submitted sample for our files. The submitted sample, style UV-132, is a woman’s rash guard pullover constructed from 82% nylon and 18% lycra 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 cut and sewn garment features a self-fabric mock-like collar, short hemmed raglan sleeves, a floral print design on the lower front panel, and a straight hemmed garment bottom. All seams are finished with flatlock stitching. The garment extends to below the waist. Headquarters Ruling 961377 dated November 20, 1998 covered similar rash guard pullover garments which were found to be classified as other pullover garments of Heading 6110, HTSUS. Following this precedent, style UV-132 is properly classified as a woman’s other pullover garment under 6110.30.3059, HTSUS. Therefore, your assertion for classification under heading 6114 is not applicable. 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 (con.): 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