The tariff classification of five women’s knitted garments from Indonesia, Peru, Macau, and China.

N056616 April 23, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6204.63.3532 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of five women’s knitted garments from Indonesia, Peru, Macau, and China. Dear Ms. Downing: In your letter dated March 30, 2009 you requested a classification ruling. As requested, your samples are being returned to you. Style number W1238 is a woman’s cut and sewn cardigan that is constructed from 100% cotton jersey knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan extends to below the waist and features a drawstring hood, a full front zippered opening, long sleeves with rib knit cuffs, two patch pockets below the waist, and a loose fitting rib knit banded garment bottom. The country of origin of the cardigan is Indonesia. Style number W1239 is a woman’s cut and sewn pullover that is constructed from 100% cotton jersey knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment has a rounded front and back neckline with a 2x2 rib knit neckband, long sleeves with rib knit cuffs, a kangaroo pocket at the center of the waist, and a rib knit banded garment bottom. The country of origin of the pullover is Indonesia. Style number W1212 is a woman’s cut and sewn “Good Karma” label cardigan that is constructed from 100% cotton knitted fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan extends to below the waist and features a drawstring hood, a full front zippered opening with a slight gathering along either side of the placket at the bust area, long sleeves with rib knit cuffs, two patch pockets below the waist, “Lifeisgood” embroidered on the wearer’s lower left pocket, and a loose fitting rib knit banded garment bottom. The country of origin of the cardigan is Peru. Style number W1253 is a woman’s cut and sewn cardigan that is constructed from 100% cotton waffle knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan extends to below the waist and features a drawstring hood, a full front zippered opening, long sleeves with rib knit cuffs, two patch pockets below the waist, and a loose fitting rib knit banded garment bottom with the words “Lifeisgood” stitched on the wearer’s left side. The country of origin of the cardigan is Macau. Style number W3254 is a pair of women’s shorts constructed from 100% nylon woven fabric. The shorts have a wide waistband which is elasticized in the back and has five belt loops, a button closure, an inside drawstring, and a ring around one belt loop. The shorts feature a fly front with a zipper closure, one rear inset pocket with a zipper closure, two front slant pockets, one coin pocket, a small patch pocket on the lower right leg with a velcro closure and hemmed leg openings. The country of origin of the shorts is China. The applicable subheading for styles W1238, W1239, W1212, and W1253 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other…other: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style W3254 will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts… woven: of synthetic fibers (con): other: other: other: other: shorts: women’s. The duty rate will be 28.6% 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