The tariff classification of a woman’s garment from Vietnam

N187395 October 13, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jimmy Ching Dress Barn/Maurices 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s garment from Vietnam Dear Mr. Ching: In your letter dated October 3, 2011, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 6003 is a “dressbarn” brand woman’s sleeveless pullover constructed from 95% cotton 5% 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 pullover features a scooped front neckline with a partial front opening that is secured by a laced tie closure, a scooped rear neckline, a pieced front panel that has a seamed gathering below the bust area, a lettuce leaf fabric finish at the neckline and armholes, and a straight hemmed garment bottom. The garment extends to below the waist. 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