The tariff classification of a women’s garment from Vietnam

N091618 February 17, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jennifer Mosco Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door#6 Bristol, PA 19007 RE: The tariff classification of a women’s garment from Vietnam Dear Ms. Mosco: In your letter dated January 19, 2010, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style J251Z3044 is a women’s garment constructed of a 100% cotton openwork knit mesh fabric which you refer to as a fisherman mesh. The garment features a zippered full front opening, a ribbed knit foldover collar, short sleeves with ribbed knit sleeve endings, 2 self-fabric patch pockets with ribbed knit trim on the front panels, and a banded rib knit bottom. The garment extends from the shoulders to below the waist. The essential character of style J251Z3044 is imparted by the openwork knit mesh fabric of the garment body. The openwork structure of the mesh fabric would not provide warmth to the wearer. Therefore, classification as a sweater of 6110, HTSUS, is not applicable. The garment is also precluded from classification as a jacket of 6102, HTSUS, as it would not provide protection against the elements. According, style J251Z3044, is properly classified as an other cardigan-styled garment of 6110, HTSUS. 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