The tariff classification of five women’s garments from China.

N239288 March 12, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6114.20.0010 Ms. Cherie Gary Hues45, LLC 5026 Elsby Avenue Dallas, TX 75209 RE: The tariff classification of five women’s garments from China. Dear Ms. Gary: In your letter dated February 26, 2013 you requested a classification ruling. As requested, your samples are being returned to you. Style 21304, is a woman’s cut and sewn “Hues45” brand cardigan that is constructed from 60% cotton and 40% rayon jersey knit fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with no means of closure, cap sleeves, a self-fabric gathering at the upper rear panel, and a rib knit garment bottom. The garment extends from the shoulders to below the waist. Style 21305, is a woman’s cut and sewn “Hues45” brand cardigan that is constructed from 60% cotton and 40% rayon jersey knit fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with no means of closure, long sleeves, a self-fabric gathering at the upper rear panel, and a rib knit garment bottom. The garment extends from the shoulders to below the waist. Style 21311, is a woman’s cut and sewn “Hues45” brand pullover that is constructed from 100% cotton finely knitted fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features a boat neck, long sleeves, and a straight garment bottom. The garment extends from the shoulders to below the waist. Style 21312, is a woman’s cut and sewn “Hues45” brand sleeveless pullover that is constructed from 60% cotton and 40% rayon jersey knit fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features a scoop front neckline, a high rear neckline, and a rib knit garment bottom. The garment extends from the shoulders to below the waist. Style 21301, is a woman’s shrug like top constructed from 60% cotton and 40% rayon knit fabric. The top features ¾ length sleeves with self-start cuffs, a full front opening with a tie closure at the bottom and a self-start bottom. The garment does not reach the waist all the way around but does provide sufficient coverage of the bust. The applicable subheading for styles 21304, 21305, 21311, and 21312 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. The applicable subheading for style 21301 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% 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 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division