The tariff classification of a woman’s garment from Vietnam

N258511 November 10, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Abigail Mugrage Charming Shoppes, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a woman’s garment from Vietnam Dear Ms. Mugrage: In your letter dated October 13, 2014, you requested a tariff classification ruling. As requested your sample will be returned. Style 1025857 is a woman’s plus size cardigan constructed from 67% rayon, 28% nylon and 5% spandex double knit fabric. The stitch count exceeds nine stitches per two centimeters when counted in the direction that the stitches were formed. The cardigan features eight panels, four of which are sewn together lengthwise in the front. Additional features include a spread collar, long pieced hemmed sleeves, slant zippered pockets at the waist, a full front asymmetrical zipper closure and a straight hemmed bottom. The garment extends from the shoulders to below the waist. In your ruling request, you recommended classification of the submitted garment under heading 6114, Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes to heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. It is noted that style 1025857 has the styling and necessary coverage of a cardigan-styled garment of 6110, HTSUS. As the submitted sample meets the requirements of heading 6110, heading 6114 cannot be considered. The applicable subheading for Style 1025857 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers…and similar articles, knitted or crocheted (con.): of man-made fibers (con.): Other (con.): Other: 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 M. Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division