The tariff classification of a woman’s garment from Jordan

N192057 December 6, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a woman’s garment from Jordan Dear Ms. Rainbow: In your letter dated November 2, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 7839 is a “Calvin Klein” label woman’s pullover sleeveless garment constructed of 95% polyester 5% spandex finely knit jersey fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment has a detachable metal necklace threaded through the top tunneled edges of the front and rear panels. The necklace serves as a neckband securing the garment in place and joining the top edges of the front and rear panels. The outer edges of the upper front and rear panels descend diagonally from the front and rear of the wearer’s neck to the underarm area exposing the shoulders. The garment features V-shaped front and back necklines and a slightly curved hemmed garment bottom gathered at the sides. The garment extends to below the waist. The necklace and garment are considered to be a composite good, classified under the heading for the pullover which imparts the essential character to the imported article. The applicable subheading for Style 7839 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, Robert B. Swierupski Director National Commodity Specialist Division