The tariff classification of a women’s garment from Jordan or other undetermined countries.

N146404 February 23, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a women’s garment from Jordan or other undetermined countries. Dear Ms. Lopez: In your letter dated February 1, 2011, you requested a tariff classification ruling on a garment from your Calvin Klein Division. The submitted sample is being returned as per your request. Style ZC7577 is a “Calvin Klein” label women’s one-piece layered look garment simulating a finely knitted sleeveless pullover with a draped vest-like woven fabric portion. Style ZC7577 is constructed from a finely knitted 100% rayon fabric (front and rear panels of garment body) and 100% polyester sheer woven chiffon fabric (simulated vest-like front portion). The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sleeveless knitted pullover features a rounded front neckline, a high straight rear neckline, self-fabric capping on the neckline and armhole openings, and a straight hemmed garment bottom. The draped sheer woven vest-like portion is sewn into the shoulder seams and side sides of the knitted pullover garment. The woven vest-like portion extends from the front panel shoulder seams to the front panel pullover garment bottom. This simulated vest-like portion has a deep and wide v-shaped neckline that extends to below the wearer’s waist exposing the center front panel of the knitted fabric pullover. The essential character is imparted by the knitted fabric which comprises the entire body of the pullover, 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 or crocheted: 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