The tariff classification of five women’s knitted garments from China.

N061057 June 5, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079;6102.20.0010 Ms. Jessica Li Shanghai Shenda America, LLC 463 7th Avenue, Suite 700 New York, NY 10018 RE: The tariff classification of five women’s knitted garments from China. Dear Ms. Li: In your letter dated May 13, 2009 you requested a classification ruling. As requested, your samples are being returned to you. Five garments have been submitted which you state are made with 44% bamboo. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo on all styles. Style number PBH2 is a woman’s cut and sewn “Pure Body” label pullover that is constructed from 52% cotton, 44% bamboo, and 4% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a hood, a partial opening with six button closures, long sleeves, the “Pure Body” logo embroidered on the lower front panel, and a functional drawstring at the garment bottom. Style number PBP4 is a woman’s cut and sewn “Pure Body” label pullover that is constructed from 52% cotton, 44% bamboo, and 4% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment has a u-shaped front neckline, long sleeves, a hood with a drawstring, a kangaroo pocket at the center of the waist, the “Pure Body” logo embroidered on the lower front panel, and a banded garment bottom. Style number PBC1 is a woman’s cut and sewn “Pure Body” label cardigan that is constructed from 52% cotton, 44% bamboo, and 4% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan extends to below the waist and features draped front panels, a full front opening with no means of closure, long hemmed sleeves, the “Pure Body” logo embroidered on the wearer’s lower left sleeve, and a hemmed garment bottom. Style number PBH3 is a woman’s “Pure Body” label jacket that is constructed from 52% cotton, 44% bamboo, and 4% spandex French terry knit fabric. The jacket extends to the upper thigh area and features a hood, a full front zippered opening, long sleeves with tight fitting cuffs, two patch pockets below the waist, the “Pure Body” logo embroidered on the lower front panel, and a tight fitting banded garment bottom. Style number PBH1 is a woman’s cut and sewn “Pure Body” label cardigan that is constructed from 52% cotton, 44% bamboo, and 4% spandex lightweight translucent jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a full front opening with ten button closures, long tight fitting sleeves, a hood with a drawstring, two front patch pockets, the “Pure Body” logo embroidered on the wearer’s lower left pocket, and banded garment bottom. Due to the blend of fibers composing these garments, even a slight change in fiber content may result in a change of classification. The garments may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than this blend it may be reclassified by Customs at that time. The applicable subheading for styles PBH2, PBP4, PBC1, and PBH1 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 (con.): Of cotton: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for style PBH3 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, 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/. 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