The tariff classification of a woman’s cardigan and blouse from China and Turkey.

N239337 March 13, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6106.20.2010 Ms. Melissa Clukey W.L. Gore & Associates, Inc. 295 Blue Ball Road Elkton, MD 21921 RE: The tariff classification of a woman’s cardigan and blouse from China and Turkey. Dear Ms. Clukey: In your letter dated March 5, 2013 you requested a classification ruling. As requested, your samples are being returned to you. The submitted sample, item number MSTCOUW3900, is a woman’s cut and sewn “Gore” brand cardigan that is constructed from 88% nylon and 12% elastane knit 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 extends to below the waist. The cardigan features a self-fabric stand-up collar, long sleeves with thumb openings at the self-fabric sleeve endings, a full front zippered opening, two front vertical pockets with zipper closures at the waist area, a reflective logo on the upper front panel, reflective contrast color seams throughout the garment, and a loose fitting hemmed bottom. The country of origin is China. You asserted classification as a jacket under 6102.30.2010, HTSUS. 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 a cardigan of 6110, HTSUS. The submitted sample, item number MSWAIRW9991 Women’s Air Thermo Lady Shirt, is a woman’s blouse constructed of 80% polyester and 20% elastane stretch knit fabric. The garment is of pieced construction and extends below the waist. It features a partial front opening with a zipper closure, a wind flap covering the inside of the zipper, a stand up collar, a sleeve pocket on the upper left arm with a screen print logo, long sleeves with cuffs finished with contrasting color capping, short raglan sleeves above the long sleeves in contrasting color finished with capping and reflective tape, openwork fabric underneath the underarms extending diagonally to below the bust and a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The country of origin is Turkey. In your letter you suggest classification under HTS 6110. Based upon the stitch count, coverage and styling the garment is more specifically provided for as a shirt under 6106. The applicable subheading for item number MSTCOUW3900 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 item number MSWAIRW9991 Women’s Air Thermo Lady Shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32% 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