The tariff classification of a woman’s garment from China

N225315 July 19, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s garment from China Dear Mr. Ching: In your letters dated July 9 and July 12, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 1085 is a woman’s sweater constructed of a 73% acrylic 20% wool 5% polyester 2% spandex knitted fabric. The outer surface of the sweater measures fewer than nine stitches per two centimeters in the horizontal direction. The garment features a v-shaped front neckline, a full front opening with 3 widely spaced hook and eye closures, 5 vertical non-functional buttons on both upper front panels, and long sleeves. Faux fur trim is found on the neckline, extends down the front outer panel edges, and overlays a portion of the lower sleeve area. The non-functional buttons, the pockets, and sleeve endings are trimmed with a faux leather fabric. The garment extends from the shoulders to the thigh area. The applicable subheading for the garment will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other . . . Sweaters: Women’s. 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