The tariff classification of a women’s garment from China

N123497 September 24, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Laurie Lewis Liz Claiborne Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a women’s garment from China Dear Ms. Lewis: In your letter dated September 14, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style AQMU6342 a women’s long sleeve cardigan constructed of a woven 100% polyester fabric (shawl like collar and the outer edges of front panels) and a 55% cotton 45% viscose knitted jersey fabric (remainder of front panels, the back panel, and sleeves). The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters counted in the direction that the stitches were formed. The cardigan features a draped full front opening with no means of closure, a shawl-like collar that extends down the outer edges of the front panels to the garment bottom, a decorative stitch design down the outer surface of the seam joining the jersey and woven fabrics on the front panels, long sleeves with self-start ribbed knit bottoms, full fashion marks on the sleeves and the front and rear panels, and straight ribbed knit self-start bottoms on the front and rear jersey fabric panels. The garment extends to below the waist. The essential character is given by the knitted jersey fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…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