The tariff classification of a women’s garment from China

N134095 December 16, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 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 November 19, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 52C7C4058 is a women’s “RACHEL Rachel Roy” label sweater constructed from 100% viscose jersey fabric. The outer surface of the fabric measures nine or fewer stitches per two centimeters counted in the direction that the stitches were formed. The full fashioned garment features a v-shaped front neckline with a 6 button full front opening, long sleeves with 2 x 2 ribbed knit self-start bottoms, and a straight self-start 2 x 2 ribbed knit garment bottom. Cut out styled openings are found between the sleeve seams and the upper front and rear panel seams. The garment extends to below the waist. The applicable subheading for the garment will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other . . . Sweaters: Women’s. 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