The tariff classification of a woman’s garment from Cambodia

N209470 April 5, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Joseph Drogalis Prestige Global Co., PTE Ltd. 1350 Broadway, Suite 1505 NY, NY 10018 RE: The tariff classification of a woman’s garment from Cambodia Dear Mr. Drogalis: In your letter dated March 13, 2012, you requested a tariff classification ruling on behalf of importer, Hamrick’s. The submitted sample is being returned as per your request. Style F820 is a woman’s “Allison Lane” label cardigan that is constructed from 60% cotton 40% polyester fabric that has been brushed on the underside. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a full front opening with 6 button closures, a rounded neckline with a doubled ribbed knit fabric collar, embroidery designs on the front panels, long sleeves with rib knit banded cuffs, and a loose-fitting rib knit banded garment bottom. The garment extends to below the waist. The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division