The tariff classification of women’s knit wearing apparel.

N028659 June 11, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6102.20.0010 Ms. Maria Chioccola Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of women’s knit wearing apparel. Dear Ms. Chioccola: In your letter dated May 14, 2008, you requested a classification ruling. You submitted 5 samples that are being returned as requested. Style 28511 is a woman’s cardigan that is constructed from 60% cotton, 40% polyester knit fabric that is napped on the inside surface. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a drawstring hood, ¾ length sleeves with ribbed cuffs, a full front opening with a zipper closure, front kangaroo style pockets in the waist area, and a ribbed bottom. “Aero Original 1987 Brand” is embroidered on the front panels. Style 228509 is a woman’s pullover that is constructed from 60% cotton, 40% polyester knit fabric that is napped on the inside surface. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a hood with a loop button closure, long sleeves with ribbed cuffs, a partial front zippered opening, 2 front patch pockets with non-functional buttons in the waist area, and a ribbed bottom. “AERO” is embroidered on the front panels. Style 857516 is a woman’s jacket that is constructed from 80% cotton, 20% polyester French terry knit fabric. The jacket features a self-fabric lined hood, long sleeves with tight fitting ribbed cuffs, a full front opening with a zipper closure, front kangaroo style pockets in the waist area, and a tight fitting ribbed bottom. Decorative logos are printed on the hood and the front panels. Style 235513 is a woman’s cardigan that is constructed from 95% cotton, 5% spandex knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. The garment features a drawstring hood, ¾ length sleeves with ribbed cuffs, a full front opening with a zipper closure, front kangaroo style pockets in the waist area, and a ribbed bottom. “AEROPOSTALE” is embroidered on the front panels. We cannot rule on style 23551. Please submit a finished production sample in a ladies regular size medium. If you decide to resubmit style 23551, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for styles 28511, 228509, and 235513 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% ad valorem. The applicable HTSUS subheading for style 857516 will be 6102.20.0010, which provides for women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The duty rate will be 15.9% 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/. Styles 28511, 228509, and 235513 fall within textile category 339. Style 857516 falls in category 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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