The tariff classification of a women’s garment from Turkey

N122803 October 1, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Veronica Tobar Diesel USA, Inc. 220 West 19 Street NY, NY 10011 RE: The tariff classification of a women’s garment from Turkey Dear Ms. Tobar: In your letter dated September 9, 2010, you requested a tariff classification ruling. Your provided sample is being returned as per your request. Style 00CK17 “FYNTOH” is a women’s “DIESEL Female” label cardigan constructed of a double-knit 100% cotton fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The oversized garment features a zippered full front opening, a self-fabric hood with a drawstring tightener, two patch pockets at the lower portion of the front panels, long sleeves with knitted fabric cuffs, a “DIESEL Female” label sewn on the lower portion of the left pocket, and a loose fitting knitted fabric banded bottom. The garment extends to below the waist. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division