The tariff classification of women’s garments from Bangladesh, China, and possible other undetermined countries

N130457 November 19, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Nicole C. Crane Charming Shoppes Incorporated 3750 State Road Bensalem, PA 19020 RE: The tariff classification of women’s garments from Bangladesh, China, and possible other undetermined countries Dear Ms. Crane: In your letter dated October 27, 2010, you requested a tariff classification ruling covering a garment to be sold in the Fashion Bug Store. The provided sample will be returned as per your request. Style 169-931300 is a “Fashion Bug” brand women’s pullover constructed from 96% cotton 4% spandex jersey fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The sleeveless pullover features an oval neckline, a gathering at the center of the front neckline, adjustable spaghetti straps measuring approximately ¼-inch wide, capping at the neckline and underarm area, and a straight hemmed garment bottom. The garment extends to below the waist. In your ruling request, you recommended classification of the submitted garment under HTSUS 6114.20.0010. However, as discussed with your office, the styling of the garment provides adequate coverage for the garment to be classified in heading 6110. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other. The duty rate will be 16.5% 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