The tariff classification of a women’s garment from China

N162405 May 12, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jeff Cross LCHB 15362 All-Pack Express 2720 Airport Drive Columbus, Ohio 43219 RE: The tariff classification of a women’s garment from China Dear Mr. Cross: In your letter dated April 20, 2011, you requested a tariff classification ruling on behalf of Top Value. The submitted sample is being returned as per your request. Style AK507Y56 is a women’s cut and sewn sleeveless pullover that is constructed from 60% cotton 40% polyester knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a scoop front neckline with a gathering at the center, a racerback with self-fabric ruffled trim that extends down the center of the outer surface, and a self-fabric banded garment bottom. The garment extends from the shoulders to below the waist. In your ruling request, you recommended classification as a top under Heading 6114. The Explanatory Notes to Heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. It is noted that Style AK507Y56 has construction features common to garments of Heading 6110 and provides sufficient coverage. Style AK507Y56 is more specifically provided for as an other pullover garment of Heading 6110. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division