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

N076176 October 7, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Ruth Hayd Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a women’s garment from Vietnam. Dear Ms. Hayd: In your letter dated September 10, 2009, you requested a tariff classification ruling. We are retaining the submitted sample for our files. Style FCB100085A is a women’s cut and sewn cardigan that is constructed from a 60% cotton and 40% polyester lightweight double-knit fabric with inserted polyester fiber yarns. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The “Croft and Barrow” labeled garment features a mock neck collar, a full front zippered opening, two front inset pockets at the waist, long sleeves with loose fitting rib knit cuffs and a loose fitting ribbed knit bottom band. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted: of cotton: other…other: women’s. 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