The tariff classification of a women’s garment from China.

N072255 September 8, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Maya Kessler Eddie Bauer 10401 NE 8th Street, Suite 500 Bellevue, Washington 98004 RE: The tariff classification of a women’s garment from China. Dear Ms. Kessler: In your letter dated August 11, 2009, you requested a tariff classification ruling. Your sample is being returned as requested. Style 010-3967 is a women’s cardigan-styled garment constructed of a 60% cotton 40% acrylic knitted fabric. The garment back panel, the long sleeves, and the mock collar are constructed of a 2 x 2 ribbed knit fabric. The front panels also features the 2 x 2 ribbed knit stitch pattern down the outer edges closest to the side seams measuring 1-1/2 inches across and below the bust area extending in a diagonal stitch pattern to the garment bottom. A novelty knit stitch pattern is found across the front panel bust area and a jersey stitch pattern is found at the remainder of the front panel. The 2 x 2 ribbed knit fabric portions measure more than 9 stitches per two centimeters counted in the horizontal direction. The jersey and novelty knit fabric portions measure less than 9 stitches per two centimeters counted in the horizontal direction. Additional features include a zippered full front opening, self-start bottoms at the sleeve endings, and a self-start straight garment bottom. The garment extends to below the waist. The garment will also be available in petite (style 010-3968) and tall (style 010-3969) sizes. The essential character of the garment is imparted by the 2 x 2 ribbed knit portions of the garment, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), 3(b), noted. Cardigan-styled garments in chief weight of cotton with a stitch count exceeding 9 stitches per two centimeters counted in the horizontal direction are properly classified as other garments under 6110.20.2079, HTSUS. Therefore, your assertion for classification as a sweater under 6110.20.2020, HTSUS, is not applicable. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5% 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