The tariff classification of five women’s and girl’s garments from Mexico.

N210339 April 13, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6114.30.1020 Mr. Tom Ventura Rodolfo Corral Inc. – Custom House Brokers 9100 S. Sepulveda Blvd., Suite 124 Los Angeles, CA 90045 RE: The tariff classification of five women’s and girl’s garments from Mexico. Dear Mr. Ventura: In your letter dated March 26, 2012 you requested a classification ruling on behalf of L. A. Ilusion, Inc. As requested, your samples are being returned to you. Style 43632 is an “ Ilusion” label woman’s one-piece pullover that simulates an oversized upper body garment worn over a halter-styled top. The rear shoulder straps of the two sleeveless garments are attached and permanently sewn together at the rear tunneled neckband. The pullover is constructed of 47% viscose 47% polyester 6% spandex knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The inner garment is a halter-styled top that features an upper back that extends straight across from side seam to side seam, a v-shaped front neckline with a shoulder strap that extends around the neck, and a slightly curved hemmed garment bottom that extends below the waist. The outer upper body garment has an oversized body styling with elongated armholes that extend to the waist area. Additional features on the outer garment include a deep and wide v-shaped front neckline, a high straight rear neckline, front shoulder straps that are sewn into the tunneled rear neckband, and a straight hemmed garment bottom that extends approximately 6 inches longer than the inner garment. Style number 43604 is an “Ilusion” label woman’s cut and sewn sleeveless pullover that is constructed from 94% viscose and 6% spandex jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features u-shaped front and rear necklines with a slight gathering at the upper front and rear panels, approximately ¼ inch wide shoulder straps, and a gathered seam at the tight fitting self-fabric bottom waistband. The garment extends from the shoulders to below the waist. You asserted classification as a woman’s tank top under 6109, HTSUS. However, the tightening at the garment bottom precludes classification as a tank top, the proper classification would be as an other pullover under 6110.30.3059, HTSUS. Style number 43647 is an “Ilusion” label woman’s cut and sewn pullover that is constructed from 47% viscose, 47% polyester, and 6% spandex jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a u-shaped front neckline, short hemmed sleeves, a heat seal design with glued on plastic beads on the front panel, heat seal designs on the rear panel, and a straight hemmed garment bottom. The garment extends to below the waist. Style Number 845 is a girl’s piece fabric sleeveless top with spaghetti straps. The item features a flared body and overlaid loose panels at the upper chest and back that are sewn to the neckline and dropped back capping. The item is made of finely knit lightweight fabric that is 94% viscose rayon and 6% spandex. Style Number 846 is a girl’s short sleeve pullover with large round rib-knit neckline, hemmed sleeves and three layer ruffle fabric accent directly below the front neckline. The item is made of finely knit lightweight fabric that is 94% viscose rayon and 6% spandex. The applicable subheading for styles 43632, 43604, 43647, and 846 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: Women’s or girls’. The duty rate will be 32%. The applicable subheading for style 845 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division