The tariff classification of two women’s garments from China

N255549 August 15, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of two women’s garments from China Dear Mr. Kim: In your letter dated July 22, 2014, you requested a tariff classification ruling. As requested your samples will be returned. Style INC174N4 and INC894N4 are women’s pullovers constructed from 100% cotton openwork knit fabric which prevents counting stitches in the direction that the fabric was formed. Both garments feature self-start scoop necklines, three quarter sleeves with self-start ends and self-start bottoms. The applicable subheading for style INC174N4 and INC894N4 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 (con.): Other: Other: Other: Other: Women’s: Other. The rate of duty 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 the 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 Renee Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division