The tariff classification of a woman’s cardigan from the Philippines.

N249072 January 17, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Elizabeth Hodur Ann Taylor Inc. 7 Times Square, 11th Floor New York, NY 10036 RE: The tariff classification of a woman’s cardigan from the Philippines. Dear Ms. Hodur: In your letter dated January 2, 2014, you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 333087, is a woman’s cut and sewn “Loft” label cardigan that is constructed from 100% cotton knitted 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 full front opening with a zipper closure, long hemmed sleeves with vents at the sleeve endings, two vertical inset pockets with zipper closures on the front panels at the waist area, an elasticized waistband on the rear panel, and a loose-fitting hemmed garment bottom. The garment extends to below the waist. In your ruling request, you recommended classification of the submitted garment under 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes to heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. It is noted that style 333087 has the styling and necessary coverage of an “other cardigan-styled” garment of 6110, HTSUS. As the submitted garment meets the requirement of heading 6110, heading 6114 cannot be considered. The applicable subheading for style 333087 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’. 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division