The tariff classification of a woman’s garment from China

N167917 September 29, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Marilyn Santos Supreme International Corporation 3000 NW 107 Avenue Miami, Florida 33172 RE: The tariff classification of a woman’s garment from China Dear Ms. Santos: In your letter dated May 19, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 82F33J10 is a “C & C California” label woman’s cardigan which you indicated is made of a 99% polyester 1% polyurethane faux shearing fabric. The garment features a full front opening with two bottom closures at the front neckline, a large pointed collar, and turned back capped sleeves. The front panels have curved bottoms and the rear panel has a straight bottom. The garment extends to below the waist. In order to classify this sample we have sent it to the U.S. Customs and Border Protection Laboratory for analysis. The laboratory found the garment to be composed of a bonded fabric consisting of an outer layer of plastic coated knitted polyester fabric and inner layer constructed of a polyester weft knit cut pile fabric. Legal Note 1 to Chapter 60 of the Harmonized Tariff Schedule of the United States (HTSUS), states in part: “1(c)… knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.” Heading 6001 governs the classification of knit pile fabrics. Application of this Chapter Note to garments dictates that garments of bonded fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division