The tariff classification of a woman’s garment from India

N201176 February 10, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Bruno F. Romano Maribel International Freight Forwarders, Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a woman’s garment from India Dear Mr. Romano: In your letter dated January 20, 2012, you requested a tariff classification ruling. Style JSFF12-606 is a woman’s sleeveless pullover constructed with a 100% polyester mesh front panel that is decorated with sequin. The front panel lining and rear panel are constructed of a 55% cotton 45% rayon jersey fabric. The empire waisted garment features a v-shaped front neckline, a scooped rear neckline, an elasticized gathering at the center of the front panel empire waist seam, and a hemmed straight garment bottom. The garment reaches to below the waist. The essential character is given by the mesh fabric of the front panel; Harmonized Tariff Schedule of the United States (HTSUS), (GRI) Rule 3, noted. The applicable subheading for the garment 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, Thomas J. Russo Director National Commodity Specialist Division