The tariff classification of two women’s knit garments from China.

N052759 March 20, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Moncy Nabors JCPenny Purchasing Corporation 6501 Legacy Dr. MS 2316 Piano, TX 75024-3698 RE: The tariff classification of two women’s knit garments from China. Dear Ms. Nabors: In your letter dated February 20, 2009, you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style 6825, is a woman’s cardigan that is constructed from 40% cotton, 30% viscose, 20% nylon, 10% angora knit fabric. 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 long sleeves with ribbed cuffs, and a full front opening with no means of closure. The front panels hang loose and extend well below the waist. Parts of the bottom front panels have extended ribbed fabric. The remainder of the bottom front panels and the placket are finished with strips of ribbed fabric. The submitted sample, style 4110, is a woman’s cardigan that is constructed from 40% cotton, 30% viscose, 20% nylon, 10% angora knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that stitches were formed. The garment features a V-neckline, short modified dolman sleeves, a full front opening with 5 button closures, 2 front inset pockets at the waist, and a ribbed bottom. The placket, armholes and strips below the armholes that extend to the garment bottom, are finished with ribbed fabric. Both garments are composed of 40% cotton 30% viscose 20% nylon 10% angora. Both the viscose and nylon are man-made fibers pursuant to HTSUS Chapter 54 Note 1. The garments contain 50% man-made fibers and are considered to be of chief weight man-made fibers, HTSUS Section XI Note 2 and Subheading Note 2 (A) noted. As the man-made fiber material predominates by weight over each other single textile material, both styles are classified as man-made fiber garments. Other cardigan garments of chief weight man-made fibers are more specifically provided for under subheading 6110.30, HTSUS. Therefore, your assertion for classification under 6110.90.9073, HTSUS, as garments of other textile materials subject to cotton restraints is not applicable. The applicable subheading for each cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of man made fibers: women’s: other. The duty rate will be 32% 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