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

N115940 August 5, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Moncy Nabors J. C. Penney Purchasing Corporation 6501 Legacy Drive Plano, Texas 75024 RE: The tariff classification of a women’s garment from Indonesia. Dear Ms. Nabors: In your letter dated July 15, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 26083 is an “Allen B.® by Allen Schwartz” label women’s cardigan constructed of a 100% cotton French terry fabric in a striped pattern. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cut and sewn garment features a zippered full front opening with draped ruffled trim sewn down the right side front panel at the zipper seam, a modified shawl-like collar, a pleated design at the rear waist area of the back panel, long sleeves with a single button tab closure at the loose fitting self-fabric cuffs, and a loose fitting straight garment bottom. Unfinished raw cut edges are found on all outer edges of the garment. The garment reaches to below the waist. In your ruling request, you recommended classification of the submitted garment under HTSUS 6114.20.0060. It is noted that style 26083 has construction features common to cardigan-styled garments of Heading 6110 and provides sufficient coverage. It is more specifically provided for in Heading 6110. 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