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

N126615 October 22, 2010 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jeannine Greener Eddie Bauer, LLC 10401 NE 8th Street, Ste. 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Greener: In your letter dated October 1, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 21102720, is a woman’s cut and sewn 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, a fold down collar, a hood, epaulets at the top of the shoulder seams, long hemmed sleeves with zippered gussets at the sleeve endings, two vertical pockets with zipper closures on the front panels at the midriff area, two front flap patch pockets with snap closures at the waist area, and a loose-fitting hemmed garment bottom. The garment extends to below the waist. In your letter, you state the garment will be shipped under item #’s 009-9000 (petite), 009-9001 (regular), and 009-9002 (tall). In your ruling request, you recommended classification of the submitted garments under 6114.20.0060. 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 21102720 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 the cardigan 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: 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division