The tariff classification of a woman’s fringed novelty layering garment from China and possible other countries not yet determined

N266552 August 7, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jacquelyn Gray American Eagle Outfitters 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of a woman’s fringed novelty layering garment from China and possible other countries not yet determined Dear Ms. Gray: In your letter dated July 7, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style 7710 is a woman’s fringed novelty layering garment constructed from 100% acrylic openwork knit fabric, which prevents counting stitches in the direction that the stitches were formed. The layering article of clothing features a full front opening with no means of closure and has a handkerchief bottom. The sample reaches the elbows and extends to below the waist. You suggest classification under subheading 6117.10.2030, Harmonized Tariff Schedule of the United States, (HTSUS). The garment provides sufficient upper body coverage and has characteristics common to similar articles in heading 6110, (HTSUS). Consequently, the applicable subheading style 7710 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other: 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 Renée M. Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division