The tariff classification of a women’s garment from Vietnam

N223513 July 25, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Stephanie Sippel Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a women’s garment from Vietnam Dear Ms. Sippel: In your letter dated June 26, 2012, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style NN32621 is a piece constructed women’s cardigan that is made from a finely knitted 100% polyester fabric, the surface of which appears to be covered with a plastic material in the form of a design. This fabric comprises the center portion of the front panels, the outer portion of the sleeves extending from the shoulders to the hemmed sleeve endings, the center of the rear panels, and the fold over collar. The balance of the garment is made of 81% polyester 14% rayon 5% spandex finely knit ponte fabric. The fabrics measure more than 9 stitches per 2 centimeters counted in the horizontal direction. The fully lined garment features a full front opening with a zipper closure, inset pockets on the lower front panels, snap closures on the collar and the lower placket, and a straight hemmed garment rear. Chapter 59 Note 2 (a) (4) excludes fabrics partially covered with plastics and bearing designs resulting from these treatments. The garment possesses the fabrication and styling features of a knitted man-made fabric other cardigan garment of Heading 6110. The garment is properly classified under 6110.30.3059, HTSUS. 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: 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