The tariff classification of a woman’s garment from China

N236264 December 14, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Maribel Jimenez Jaya Apparel Group, LLC. 5175 S. Soto Street Vernon, CA 90058 RE: The tariff classification of a woman’s garment from China Dear Ms. Jimenez: In your letter dated December 5, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style LK660698L is a woman’s sweater constructed of 67% acrylic, 15% wool, 9% polyamide, 7% alpaca, and 2% elastane knit fabric. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment is described in your request as a “women’s sweater-like coat”. The garment features an oversized body styling, a full front opening with a leather tie belt at the waist area, long sleeves, and a self-fabric hood. The garment extends from the shoulders to the thigh area. The sweater and the belt are classified as a set. The essential character is imparted by the sweater. General Rules of Interpretation (GRI) 3(b) noted. Style LK660698L possesses the construction and styling features of a sweater of Heading 6110. Pertinent Headquarters Rulings include 965182, 965183, and 965184 dated January 22, 2002 which are noted for your reference. The applicable subheading for style LK660698L will be 6110.30.3020, 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: 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 at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division