The tariff classification of a women’s garment from China and other possible countries.

N080063 November 5, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Cyndi Bergamini Charming Shoppes Incorporated 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a women’s garment from China and other possible countries. Dear Ms. Bergamini: In your letter dated October 9, 2009, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style O4565 is a “Lane Bryant” label women’s cardigan constructed of a 100% cotton finely knitted reverse jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The short sleeve cardigan features a full front opening and a deep v-shaped front neckline with ribbed knit ruffled trim. Both the sleeve endings and garment bottom are self-start ribbed knit. A ribbed knit tie and a three-button closure are found at the lower portion of the front panels. The garment 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