The tariff classification of a women’s garment from China

N138900 January 13, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 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. We are retaining the submitted sample for our files. Style 918831 is a women’s short sleeve pullover garment constructed of a knitted 100% cotton fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a rounded front neckline, short hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist. Decorative man-made fiber woven sateen and chiffon fabric strips are applied to the front panel of the garment. The essential character is imparted by knit cotton fabric of the garment body, General Rules of Interpretation (GRI) 3(b) noted. 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