The tariff classification of a woman’s jacket and cardigan from Cambodia and Vietnam.

N141880 February 1, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010;6110.30.3059 Ms. Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10119 RE: The tariff classification of a woman’s jacket and cardigan from Cambodia and Vietnam. Dear Ms. Rainbow: In your letter dated January 5, 2011 you requested a classification ruling. As requested, your samples are being returned to you. The submitted style 7713 is a woman’s jacket that is constructed from 77% cotton and 23% polyester knit fabric that has been brushed on the inner surface. The garment features a piece constructed hood, a full front opening with a zipper closure, long sleeves with tight fitting rib knit cuffs, kangaroo patch pockets at the waist area of the front panels, an “Izod” logo embroidered on the lower front panels, the word “Izod” embroidered on the upper front panels, and a tight fitting rib knit bottom band. You have indicated the garment will be available in the same body type and fabrication under style numbers 7721 and 7712. Style 7712 will not have a front logo. The country of origin of the garments is Cambodia. Style 7711 is a woman’s cut and sewn cardigan that is constructed from 100% polyester quilted knit fabric with a lightweight fiberfill batting. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to below the waist. The garment features a stand-up collar trimmed with finely knit pile fabric, long loose fitting sleeves trimmed with finely knit pile fabric, a full front zippered opening, two vertical inset pockets at the waist area, a “Izod” logo on the lower front panel, and a loose fitting capped straight garment bottom. The country of origin of the garment is Vietnam. We are returning style 7716 as we are unable to classify the submitted garment which is marked for alterations. Please supply us with a final intact production sample in a women’s regular size medium in the condition as will be imported. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for styles 7713, 7721, and 7712 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% ad valorem. The applicable subheading for style 7711 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: Of man-made fibers: 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