The tariff classification of women’s garments from China

N175595 August 5, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3059 Mr. T. C. Li HMS Productions Inc. 250 West 39 Street NY, NY 10018 RE: The tariff classification of women’s garments from China Dear Mr. Li: In your letter dated July 14, 2011, you requested a tariff classification ruling. The provided samples are being returned as per your request. Style 70431 is a “cable & gauge” label women’s one piece pullover garment simulating a knit shrug worn over a sleeveless pullover. The garment is constructed of 100% cotton novelty knit fabric (upper outer front panels that simulate a shrug and three-quarter length sleeves with flared bottoms), 100% cotton jersey fabric (upper rear panel), and 97% viscose 3% spandex jersey fabric (inner front panel and lower rear panel). The outer surface of all the fabrics measure 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, and a straight hemmed garment bottom. The outer front shrug portion extends almost to the waist and has a tie front closure at the center of the bust area. The garment extends to below the waist. The essential character is imparted by the knitted cotton fabrics of the garment, General Rules of Interpretation (GRI) 3(b) noted. Style 66505 is a “cable & gauge” label women’s pullover garment constructed of a 97% viscose 3% 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 sleeveless garment features a rounded front neckline, self fabric capping at the neckline and armhole openings, and a straight hemmed garment bottom. The garment extends to below the waist. The front panel features woven fabric trim that has been applied to the left shoulder area and down the center of the panel.  The essential character is imparted by the knitted fabric of the garment body, General Rules of Interpretation (GRI) 3(b) noted. The applicable subheading for Style 70431 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. The applicable subheading for Style 66505 will be 6110.30.3059, 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 at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division