The tariff classification of a woman’s garments from Indonesia.

N191621 November 29, 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 garments from Indonesia. Dear Ms. Hodur: In your letter dated October 26, 2011, you requested a tariff classification ruling. The submitted samples are being returned as per your request. Style 277832 is an “Ann Taylor” label woman’s pullover constructed of a 95% cotton 5% spandex 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, short hemmed sleeves, and a straight hemmed garment bottom. A free hanging woven fabric overlay covers a portion of the front panel. The garment extends to below the waist. The essential character is imparted by the jersey fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted. Style 275622 “Ann Taylor” label woman’s pullover constructed of a 60% cotton 40% modal spandex 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 sleeveless pullover features a scooped front neckline with a gathering at the center, a curved rear neckline, and a straight hemmed garment bottom. A free hanging woven fabric overlay covers a portion of the front panel. The garment extends to below the waist. You refer to the garment as a tank top. However, due to the gathering at the front neckline, Style 275622 is properly classified as an other pullover garment of 6110, HTSUS. The essential character is imparted by the jersey fabric, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted. The applicable subheading for both garments 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