The tariff classification of a girl’s knit garment from Vietnam.

N067739 July 9, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Angela Best Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a girl’s knit garment from Vietnam. Dear Ms. Best: In your letter dated July 6, 2009, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style GB10503 is described as a “Girls knit twofer.” The article simulates a short sleeve zip front layer piece existing over a long sleeve t-shirt. The contrast color striped color sleeves are sewn onto the garment at the garment body, short sleeve interior seams. The color block simulated over-piece is constructed of terry knit fabric that is 95% cotton, 5% spandex fabric and has a reported weight of 210 grams per square meter. The sleeves are constructed of finely knit lightweight cotton jersey fabric. The garment features front and rear pieced yokes, a full front zipper opening, a hood with hemmed opening, simulated short puff sleeves with rib knit “openings” for the t-shirt sleeves with hemmed cuffs, patch pockets above the waist with rib knit scoop openings, and a rib knit waistband. The article will be sized for girls’ 7-16. You portray the style as a girl’s French terry jacket. While the garment has certain characteristics of a jacket we find that the item is a fashion layer piece. It is not a jacket because it does not afford adequate protection against the elements. The applicable subheading for Style GB10503 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton, other, other: other: women’s or girls’: other. The rate of duty will be 16.5 percent 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division