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

N090786 January 21, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Shelly Mendoza Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a women’s garment from China. Dear Ms. Mendoza: In your letter dated January 7, 2010, you requested a tariff classification ruling. Your submitted sample is being returned as per your request. Style J3KRC7J is a women’s “Unionbay” label one piece upper body garment designed to simulate a blazer worn over a zippered cardigan with a hood. You have indicated the garment is constructed of lightweight 100% cotton knitted fabrics (the blazer portion is French terry and the cardigan insert and hood are a jersey). The outer surface of the fabrics measure more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The blazer portion has more than three panels, two of which are in the front, sewn together lengthwise. The blazer portion features a notched lapel collar with self-fabric facing, a full front opening with two button closures, three-quarter length hemmed sleeves with three non-functional buttons on the faux vents at the wide sleeve endings, princess seams on the front panels, a chest patch pocket, two patch pockets on the lower portion of the front panels, curved bottom front panel edges, and a hemmed garment bottom. Sewn into the underside of the front panel princess seams are inserts with a full front zipper closure. The inserts form the center front panels of the garment. The matching jersey fabric hood is sewn at the neckline of the insert panels and the rear blazer neckline. A baby rib banded fabric is sewn into the bottom underside of the blazer bottom and the bottom of the front inserts. The garment extends 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