The tariff classification of women’s garments from China

N212036 April 19, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Antonella Gaudio Diesel USA, Inc. 220 West 19 Street NY, NY 10011 RE: The tariff classification of women’s garments from China Dear Ms. Gaudio: In your letter dated March 30, 2012, you requested a tariff classification ruling. The submitted samples will be returned as per your request. Style Fresta (05D0NQ 55B68) is a “FiftyFive Dselle” label woman’s pullover constructed of a 50% cotton 43% viscose 7% polyester French terry 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 round front neckline, a straight rear neckline, a metal grommet design at the center of the upper front panel, oversized dolman styled long sleeves with ribbed knit cuffs, and a straight hemmed garment bottom. The pullover extends from the shoulders to below the waist. Style F-Grand (05D0NR 55B68) is a “FiftyFive Dselle” label woman’s cardigan constructed of a lightweight 50% cotton 43% viscose 7% polyester French terry fabric. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features an oversized body styling, a zippered full front opening, a hood with a drawstring tightener, patch pockets at the lower front panel, long sleeves with ribbed knit cuffs, and a very loose fitting straight banded garment bottom. The lightweight garment has the construction and styling features of an other cardigan of Heading 6110.  We are returning Style FARSTA to you as we need additional information in order to classify the garment. Please provide the garment fiber content both before the burnout process and after the burnout process. A size small sample garment was submitted with you request, please supply a ladies’ regular size medium garment for classification purposes. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for styles Fresta (05D0NQ 55B68) and F-Grand (05D0NR 55B68) will be 6110.30.3059, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Sweaters, pullovers . . . 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