The tariff classification of a women’s garment from China or possibly other undetermined countries

N154966 March 31, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jenny Helm Gear For Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a women’s garment from China or possibly other undetermined countries Dear Ms. Helm: In your letter dated March 7, 2011, you requested a tariff classification ruling on behalf of GFSI. The submitted sample is being returned as per your request. Style G9029 is a women’s cardigan that is constructed from lightweight 55% cotton 45% polyester French terry fabric. The outer surface of the fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The cardigan features a full front zippered opening, a self-fabric hood with a drawstring tightener, two patch pockets at the front panel waist area, long sleeves with ribbed knit cuffs, and a loose fitting ribbed knit bottom band. The cardigan extends to below the waist. 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 rate of duty 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division