The tariff classification of women’s garments from various countries.

N053059 March 19, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6110.30.3059 Tonya Talleur, NRA-2 Nike, Inc. One Bowerman Drive Beaverton, OR 97005 RE: The tariff classification of women’s garments from various countries. Dear Ms. Talleur: In your letter dated February 25, 2009 you requested a tariff classification ruling. The submitted samples are being returned as per your request. Style 339499 is a women’s long sleeve cut and sewn cardigan constructed of a finely knitted 98% polyester 2% spandex fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a full front zippered opening, a mock collar, long sleeves with self-fabric cuffs, two insert pockets on the front panels, an embroidered “Nike” logo on the upper left front panel, and a loose fitting self-fabric banded bottom. The garment will be produced in Malaysia. Style 337059 is a women’s long sleeve cut and sewn long sleeve cardigan constructed of a 93% polyester 7% spandex pile fabric that has been napped on both the inside and outside surfaces. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a foldover collar, a full front zippered opening, two front panel inset pockets, a left side placket constructed of a woven fabric, an elasticized tightening three inches above the hemmed sleeve endings, a loose fitting hemmed garment bottom, and “Nike” logos on the lower left sleeve and lower right front panel. You asserted possible classification as a jacket of 6102, HTSUS, however, the hemmed bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. Accordingly, the garment is properly classified as a knitted cardigan under 6110, HTSUS. The garment will be produced in Thailand. Style 337056 is a women’s long sleeve cut and sewn long sleeve cardigan constructed of a light weight 100% polyester pile fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. A thin woven fabric overlay is found at the front and rear panel shoulder areas and the underside of the foldover collar. The cardigan features a full front zippered opening, two front panel zippered inset pockets, woven fabric trim at the collar and the left side placket edging, a drawstring tightener on the collar , loose fitting hemmed sleeve endings, and a loose fitting hemmed garment bottom. You asserted possible classification as a jacket of 6102, HTSUS, however, the hemmed sleeves and hemmed bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. Accordingly, the garment is properly classified as a knitted cardigan under 6110, HTSUS. The garment will be produced in Thailand. Style 338998 is a women’s jacket constructed of a 100% polyester double knit fabric (hood, upper front and rear panels and sleeves) and a 100% polyester knitted fabric that has been brushed on the underside (lower front and rear panels). The garment features a hood with a drawstring, a full front zippered opening, long sleeves with tight fitting elasticized cuffs, two front inset pockets, an embroidered “Nike” logo on the upper left front panel and a tight fitting elasticized garment bottom. The garment will be produced in Thailand. The applicable subheading for the styles 339499, 337059 and 337056 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man made fibers: other: other: other: other: women’s or girls: other. The rate of duty will be 32%. The applicable subheading for style 338998 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers. The duty rate will be 28.2% 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