The tariff classification of a women’s garment from China

N138899 January 13, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jaclyn Chia Marconi International (USA) Co., Ltd. 214 West 39th Street, Suite 1100 NY, NY 10018 RE: The tariff classification of a women’s garment from China Dear Ms. Chia: In your letter dated December 8, 2010, you requested a tariff classification ruling. The submitted sample is being retained for our files. Style 918830 is a women’s sleeveless pullover garment constructed of knitted 95% rayon 5% spandex fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The fully lined garment features a rounded front neckline, a high rear neckline that reaches the nape of the neck, and a straight garment bottom with a cut raw fabric edge. The garment extends to below the waist. Decorative nylon mesh fabric strips are applied to the front panel of the garment. The essential character is imparted by knitted 95% rayon 5% spandex fabric of the garment body, General Rules of Interpretation (GRI) 3(b) noted. 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: 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