The tariff classification of a woman’s garment from China

N201297 February 10, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Esther Chen Kohl’s Department Stores 1400 Broadway - 20th Floor NY, NY 10018 RE: The tariff classification of a woman’s garment from China Dear Ms. Chen: In your letter dated January 12, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style JL612738 is a woman’s one piece pullover garment that simulates a 60% cotton 40% acrylic openwork poncho-like garment worn over a strapless tank-like garment. The inner strapless tank-like portion is made of 100% cotton jersey; it extends from the bust area at the front and from the shoulder blade area at the rear to below the wearer’s waist. The strapless tank-like portion also has a binding at the underarm area and a straight tubular self-start bottom. The crocheted openwork poncho-like portion has a rounded neckline with a single button opening at the rear; it extends over the elbows at the sides and to below the waist at the front and rear. Based on styling features and coverage, the garment is more specifically provided for as an other pullover garment of Heading 6110. Therefore, your assertion for classification under Heading 6114 is not applicable. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…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, Thomas J. Russo Director National Commodity Specialist Division