The tariff classification of a woman’s garment from China

N207732 March 22, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a woman’s garment from China Dear Mr. Salvato: In your letter dated February 29, 2012, you requested a tariff classification ruling on behalf of NTD Apparel Inc. Style QE4240 is a “Forever 21” label woman’s pullover constructed of a 100% rayon finely knitted fabric. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features an oversized body styling, a rounded front neckline, dropped short hemmed sleeves, and a straight hemmed garment bottom. The pullover extends from the shoulders to below the waist. 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: 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