The tariff classification of a woman’s garment from China

N204319 March 8, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Joanna Woo United-Way International Inc. 147-27 175 Street, Room 1A Jamaica, NY 11434 RE: The tariff classification of a woman’s garment from China Dear Ms. Woo: In your letter dated February 7, 2012, you requested a tariff classification ruling on behalf of M-A-G Apparel Inc. The submitted sample is being returned as per your request. Style IM203248 is a woman’s piece constructed sleeveless pullover with the front shoulder area, side panels and the rear panel made of a 60% cotton 40% modal knitted fabric. The center of the front panel is made of a 100% polyester knitted faux suede fabric with a mesh lining. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The garment features a scooped front neckline, a high rear neckline, 60% cotton 40% modal knit fabric capping at the neckline and arm openings, and a hemmed straight garment bottom. The garment reaches to below the waist. The essential character is given by the 60% cotton 40% modal knitted fabric; Harmonized Tariff Schedule of the United States (HTSUS), (GRI) Rule 3, noted. 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: 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