The tariff classification of woman’s garments from China, India, and Sri Lanka

N217926 June 5, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3059 Ms. Jeannine Greener Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, Washington 98004 RE: The tariff classification of woman’s garments from China, India, and Sri Lanka Dear Ms. Greener: In your letter dated May 14, 2012, you requested a tariff classification ruling. The provided samples are being returned as per your request. Item 089-0726 is a woman’s “Eddie Bauer” label cardigan that is constructed from 95% polyester 5% spandex knitted fabric that has been brushed on the inner surface. 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 self-fabric stand-up collar, a full front opening with a zipper closure, long sleeves with hemmed bottoms, two zippered front vertical inset pockets at the waist area, and a loose fitting hemmed garment bottom. The garment extends to below the waist. In your letter you refer to the garment as a jacket. However, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as an other cardigan of 6110, HTSUS. Items 009-2064 (tall), 009-2065 (regular), 009-2066 (petite) are “Eddie Bauer” label woman’s piece constructed cardigans made of a 60% cotton 40% polyester knitted fabric that has been napped on the inner surface. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garments feature a large pointed collar with a v-shaped front neckline, a doubled breasted full front opening with 4 snap closures, two inset pockets on the lower front panels, long sleeves with hemmed bottoms, narrow fabric reinforcement on the collar seam, a half moon patch centered at the inside of the rear neckline, and a straight hemmed garment bottom. The garments extend to below the waist. Classification was asserted as a suit type jacket of Heading 6104, HTSUS. However, the garments possess the styling features of an other cardigan of Heading 6110, HTSUS. Style 059-1146 is a woman’s “Eddie Bauer” label cardigan that is constructed from 60% cotton 40% polyester knitted fabric that has been brushed on the inner surface. 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 a zipper closure, a fold over collar with 3 snap closures, two front vertical inset pockets at the waist area, long sleeves with hemmed bottoms, and a loose fitting hemmed garment bottom. The garment extends to below the waist. In your letter you refer to the garment as a jacket. However, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as an other cardigan of 6110, HTSUS. Item 059-1142 is an “Eddie Bauer” label woman’s piece constructed cardigan made of a 100% cotton French terry fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a large fold over collar, a full front opening with 3 snap closures at the upper portion of the diagonally cut, fly-away front panels, two inset pockets on the lower front panels, long sleeves with wide self-fabric banded bottoms, and a flatlock stitched hemmed garment bottom with a slightly curved rear panel bottom. Outseam cut fabric edges with flatlock stitching are found on the front and rear panel seams, the pocket openings, and the sleeve seams. The garment extends to below the waist. Classification was asserted as a suit type jacket of Heading 6104, HTSUS. However, the garment possesses the styling features of an other cardigan of Heading 6110, HTSUS. The applicable subheading for Item 089-0726 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. The applicable subheading for Items 009-2064, 009-2065, 009-2066, 059-1146, and 059-1142 will be 6110.20.2079, 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, Robert B. Swierupski Director National Commodity Specialist Division