The tariff classification of a women’s garment from China

N163117 May 12, 2011 CLA-2-61:OT:RR:NC:N3:359 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 China Dear Ms. Rago: In your letter dated April 26, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style M02MA152234 is an “AK Anne Klein” label women’s sleeveless pullover constructed of a finely knitted 93% rayon 7% spandex jersey 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 high v-shaped front neckline created by the front panel halter-like shoulder straps that crisscross at the center of the bust and extend along either side of the neck. The garment has a high rear neckband that extends to form a long tie which is secured at the back of the neck above a small keyhole opening. Additional features include beaded detail at the upper front panel, diagonally shaped arm hole openings on the rear panel, and a straight hemmed garment bottom. The wearer’s shoulders are exposed due to the crisscross front panel strap design and the diagonally shaped rear panel arm openings. The garment extends to below the waist. You refer to the sample as a blouse, however, classification as such is precluded due to the lack of shoulder coverage. The garment is more specifically provided for as an other pullover garment of Heading 6110. The applicable subheading for the pullover 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 (con.): 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division