CLA-2-61:OT:RR:NC:TAB:359

Ms. Regina Girsh
Notations Inc.
539 Jacksonville Road
Warminster, PA 18974

RE: The tariff classification of a women’s garment from Indonesia

Dear Ms. Girsh:

In your letter dated October 19, 2010, you requested a tariff classification ruling. The submitted sample is being returned as per your request.

Style WLAB0103 is a “Dialogue®” label women’s upper body garment constructed of a 60% cotton 40% nylon openwork warp knit fabric with an inwrought design featuring a floral pattern. A woven fabric comprises the shirt collar, placket, and sleeve cuffs. The garment features a 5 button full front opening, three quarter length sleeves with a 2 button closure on the cuffs, and a straight hemmed garment bottom. The front and rear panels are lined with a finely knitted fabric. The garment extends to below the waist.

The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other. The duty rate will be 16.5% 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 Francine Vivona-Brock at (646) 733-3049.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division