The tariff classification of a woman’s garment from China

N218000 June 12, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jerry Armani Mamiye Brothers Inc. 112 West 34th Street, Suite 1000 NY, NY 10120 RE: The tariff classification of a woman’s garment from China Dear Mr. Armani: In your letter dated May 16, 2012, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style P9A00781 is a woman’s piece constructed pullover that is made of a finely knitted 92% polyester 8% spandex fabric printed with a faux reptile design on the outer surface. The outer surface of the garment fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The sleeveless garment features a rounded front neckline, princess seams on the upper front panel, a partial lining at the upper front panel, and a peplum styled hemmed bottom panel. The garment 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