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

N078385 October 20, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Nicole Watson Cornerstone Consolidated Services Group, Inc. 5568 West Chester Road West Chester, Ohio 45069 RE: The tariff classification of a women’s garment from China. Dear Ms. Watson: In your letter dated September 28, 2009, you requested a tariff classification ruling on behalf of Garnet Hill. Your sample is being returned as per your request. The submitted “Garnet Hill” brand sample, style number 21954, is a woman’s cut and sewn cardigan that is constructed from a finely knitted 100% cotton jersey fabric. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The long sleeve garment features a v-shaped front neckline with a 6 button full front opening, a self-fabric neckband that extends down the front panel edges to form the placket, 2 patch pockets at the lower front panels, hemmed sleeve endings, and a straight hemmed garment bottom. The cardigan extends from the shoulders to below the waist. 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