The tariff classification of a woman’s garment from China

N204325 March 7, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Barbara Bettke Guess?, Inc. 1444 South Alameda Street Los Angeles, CA 90021 RE: The tariff classification of a woman’s garment from China Dear Ms. Bettke: In your letter received February 13, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style W24H29D0M40 is women’s garment that is constructed from 97% polyester 3% spandex open work warp knit lace like fabric with an inwrought design featuring a floral motif (the upper front and rear panels and the long sleeves) and 49% cotton 51% silk woven fabric (remainder of front and rear panels, upper front panel flap pockets, pointed collar, placket, and sleeve cuffs). The garment features an eight button full front opening, vented bottom side seams, and a curved hemmed garment bottom. The garment extends to below the waist. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The warp knitted lace like component of the garment imparts the essential character to the garment based on the nature of this material that provides a visual and significant decorative effect. The openwork fabrication of the garment does not meet the stitch count requirement of Heading 6106. Accordingly, Style W24H29D0M40 is more specifically provided for as an other garment of Heading 6110. 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