The tariff classification of a woman’s upper body garment from Vietnam

N254716 October 24, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Wing Leung Dress Barn 933 MacArthur Boulevard Mahwah, NJ 07430 RE: The tariff classification of a woman’s upper body garment from Vietnam Dear Ms. Leung: In your letter dated June 18, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 320005, is a woman’s fully lined cardigan constructed from 69% polyester, 25% rayon and 6% spandex knit fabric. The cardigan is composed of seven panels sewn together lengthwise, four of which are in the front and three in the back. Two of the four front panels are sewn together on either side of the garment. Additional features include a round neckline, a front and back yoke, two slant pockets with zipper closures at the waist, long sleeves with rib knit cuffs having zipper closures, a full front zipper closure and a hemmed bottom. The garment extends from the shoulders to below the waist. The applicable subheading for style 320005 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers…and similar articles, knitted or crocheted (con.) Other (con.): …Other: Women’s or girls’: Other. The rate of duty will be 32 percent 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 the 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 Renee Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division