The tariff classification of a woman’s garment from Indonesia

N183596 March 8, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Elizabeth Hodur Ann Taylor Inc. 7 Times Square Tower, 11 Floor NY, NY 10036 RE: The tariff classification of a woman’s garment from Indonesia Dear Ms. Hodur: In your letter dated September 1, 2011, you requested a tariff classification ruling. Style 268436 is a woman’s “Ann Taylor LOFT” label upper body garment with a full front opening. You have indicated the garment is constructed of a 90% modacrylic 10% acrylic woven fabric. The submitted sample is constructed with a long pile fabric that comprises the oversized stand-up collar, the wide vertical portions of the front panels along the front opening, the lower front and rear panels, and the dropped shoulder portions which extend to the underarm areas on the front and rear panels. Per U. S. Customs and Border Protection Laboratory analysis, the remaining portions of the front and rear panels are made of a weft knit cut pile construction. Both knitted fabrics measure more than 9 stitches per 2 centimeters counted in the horizontal direction. The garment features two hook closures that are located at the neck area and below the bust area on the opening of front panels. Additional features include a partial woven fabric lining and inset pockets on the front panels. The garment extends to below the waist. Style 268436, which is made of two man-made fiber knitted fabrics, has the construction and styling features of an other garment of Heading 6110. Accordingly, the garment is properly classified under 6110.30.3059, HTSUS. Therefore, your assertion for classification as a Chapter 62 garment is not applicable. 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, Thomas J. Russo Director National Commodity Specialist Division