The tariff classification of women’s garments from Bangladesh and/or Guatemala

N139376 January 13, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lynne McGowan Hamrick’s Inc. 742 Peachoid Road Gaffney, SC 29341 RE: The tariff classification of women’s garments from Bangladesh and/or Guatemala Dear Ms. McGowan: In your letter dated December 16, 2010, you requested a tariff classification ruling. The submitted samples are being returned as per your request. Style 814G is a “Southern Lady” label women’s cardigan that is constructed from a lightweight printed 93% polyester 7% spandex finely knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The loose fitting garment features a mandarin collar, a full front opening with no means of closure, long sleeves, shoulder pads tacked to the inside shoulder seams, and a straight hemmed garment bottom. Knitted fabric piping trims the neckline, the open edges of the front panels, and the garment bottom. The garment extends to below the waist. Style 806G is an “N Touch” label women’s cardigan that is constructed from a lightweight 95% polyester 5% spandex finely knitted novelty fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment drapes loosely on the wearer’s body and features a mandarin collar, a full front opening with a hook and eye closure at the collar outer edges, long hemmed sleeves, shoulder pads tacked to the inside shoulder seams, and a straight hemmed garment bottom. The garment extends to below the waist. Both garments lack the structured styling and tailoring associated with suit-type jackets. The garments exhibit the construction and styling features of other cardigan garments classifiable under Heading 6110. Therefore, the man-made fiber garments are properly classified under 6110.30.3059, HTSUS. The applicable subheading for the both garments will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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