The tariff classification of a woman’s garment from Korea.

N187124 October 20, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Elizabeth Hodur Ann Taylor Inc. 7 Times Square Tower NY, NY 10036 RE: The tariff classification of a woman’s garment from Korea. Dear Ms. Hodur: In your letter dated September 27, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 269110 is an “Ann Taylor LOFT” brand woman’s pullover constructed of a 100% cotton jersey fabric. The outer surface of the jersey fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a scooped front neckline, a straight rear neckline, dropped short hemmed sleeves, and a straight hemmed garment bottom. A woven polyester fabric overlay is applied to the front panel below the scooped neckline and below the shoulder area; the overlay has a free-hanging straight bottom. The garment extends to below the waist. The essential character is imparted by the cotton jersey fabric of the garment body, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted. 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