The tariff classification of a women’s garment from Vietnam

N149105 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 submitted sample is being returned as per your request. Style LXED82404M is an “AK Anne Klein” label 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 garment features a scooped front neckline, a high rear neckline, self-fabric trim at the neckline and armhole openings, and a straight hemmed garment bottom. The garment extends to below the waist. Decorative 100% polyester woven fabric strips are applied to the front panel of the garment. The essential character is imparted by the 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 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