The tariff classification of woman’s garments from China

N220763 June 21, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Assunta Mannello Jones Jeanswear Group 200WRittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of woman’s garments from China Dear Ms. Mannello: In your letter dated June 6, 2012, you requested a tariff classification ruling. The provided samples are being returned as per your request. Style SH-MTW-1284G is a woman’s pullover styled garment constructed of a 60% cotton 40% polyester baby French terry fabric. The outer surface of the fabric measures more than 9 stitches per two centimeters counted in the direction that the stitches were formed. The garment features a rounded front neckline with a ribbed knit collar, long raglan sleeves with self-fabric cuffs, a printed design with sequins and faux jewels on the garment front, and a straight loose fitting garment bottom with a ribbed knit bottom band. The garment extends from the shoulders to below the waist. Style SH-MT-1284-4 is a woman’s pullover styled garment constructed of a 60% cotton 40% polyester baby French terry fabric. The outer surface of the fabric measures more than 9 stitches per two centimeters counted in the direction that the stitches were formed. The garment features a rounded front neckline with a ribbed knit collar, long raglan sleeves with self-fabric cuffs, a mesh overlay with sequins on the garment front, and a straight loose fitting garment bottom with a ribbed knit bottom band. The garment extends from the shoulders to below the waist. Style SH-MT-1284-5 is a woman’s pullover styled garment constructed of a 60% cotton 40% polyester baby French terry fabric. The outer surface of the fabric measures more than 9 stitches per two centimeters counted in the direction that the stitches were formed. The garment features a rounded front neckline with a ribbed knit collar, long raglan sleeves with self-fabric cuffs, a lace overlay on the garment front, and a straight loose fitting garment bottom with a ribbed knit bottom band. The garment extends from the shoulders to below the waist. You asserted classification for these garments as sweatshirts. However, the garments do not possess the styling features (tightening at the bottom) nor fabric construction (closely knit, unpatterned fabric significantly napped on the inside surface) that are required for a sweatshirt classification. All styles are more specifically provided for as other pullover garments, properly classified under 6110.20.2079, HTSUS. The applicable subheading for all styles 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