The tariff classification of a women’s garment from Vietnam

N149075 March 11, 2011 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 Vietnam Dear Ms. Rago: In your letter dated February 15, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 72CVP0987A is a “RACHEL Rachel Roy” label women’s sleeveless pullover that is made from 100% modal knit fabric. The garment contains a partial outer layer of 100% polyester woven sheer fabric that is draped over portions of the pullover rear panel. The outer surface of the knit fabric pullover measures more than 9 stitched per 2 centimeters in the direction that the stitches were formed. The sleeveless knitted fabric pullover features scooped front and rear necklines, self-fabric trim at the neckline and armhole openings, and a slightly curved hemmed garment bottom. The knitted pullover extends to the hip area. The draped woven fabric partial outer layer is attached to the rear of the pullover garment at the shoulder area and at the garment bottom. This partial outer layer features a narrow elongated racer back that extends over only limited portions of the pullover garment rear. The essential character is given 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: 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