The tariff classification of woman’s garments from Bangladesh.

N188781 November 9, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020; 6110.30.3059 Ms. Suzanne McCaffery Follick & Bessich 33 Walt Whitman Road, Suite 310 Huntington Station, NY 11746 RE: The tariff classification of woman’s garments from Bangladesh. Dear Ms. McCaffery: In your letters dated October 10 and October 20, 2011, you requested a tariff classification ruling on behalf of Resource Club. The provided samples will be returned as per your request. Style 30489K/Mudd is a turned fabric constructed woman’s sweater made of a turned fabric constructed novelty knitted 65% acrylic 35% nylon fabric. The outer surface of the fabric measures fewer than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a scooped front neckline, dropped shoulder short sleeves, and a straight garment bottom. The neckline, sleeve endings, and garment bottom are finished with 2x 2 ribbed knit trim. The garment extends to below the waist. Style 38608K/Candies is a woman’s pullover garment with a turned fabric constructed front panel and short sleeves made of a novelty knit 65% acrylic 35% nylon fabric. The entire front panel fabric consists of alternating horizontal stripes of jersey and cable knit stitch patterns that are connected with vertical strands of knit yarn that are approximately two inches long. The short sleeves consist of a single vertical cable knit stripe pattern with horizontal strands on either side in varying lengths up to 1-inch long. The back panel is made of a sheer woven fabric. The garment features a rounded front neckline, ribbon hanger loops sewn into the inside shoulder seams, and a straight garment bottom. The neckline, sleeve endings, and garment bottom are finished with 1 x 1 ribbed knit trim. The garment extends to below the waist. The essential character of the garment is imparted by the novelty knit 65% acrylic 35% nylon fabric of the front panel and sleeves; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted. In your ruling request, you recommended classification of the submitted garments as tops under 6114.30.1020, HTSUS. However, the styling of the garments provides adequate upper body coverage for both to be classified in Heading 6110. A knitted man-made sweater, such as Style 30489K/Mudd, is properly classified under 6110.30.3020, HTSUS. A knitted man-made other pullover garment, such as Style 38608K/Candies, is properly classified under 6110.30.3059, HTSUS. The applicable subheading for style 30489K/Mudd will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other . . . Sweaters: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for style 38608K/Candies 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division