The tariff classification of woman’s garments from China

N184877 September 22, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010; 6110.20.2079 Ms. Joanna Woo United –Way International Inc. 147-27 175 Street, Room 2B Jamaica, NY 11434 RE: The tariff classification of woman’s garments from China Dear Ms. Woo: In your letter dated September 8, 2011, you requested a tariff classification ruling on behalf of Cabi, LLC. Style 587 is a “Cabi” label woman’s coat constructed from a 100% cotton jersey fabric. The military-styled coat features a full front opening with three large hook and eye closures, a pointed collar, princess seams on the front and rear panels, two front inset vertical pockets below the waist, a two buttoned tab measuring approximately 4-1/2 inches across that is located at the center of the rear waist, pleats at the center lower rear panel, and hemmed long sleeves. The coat has two vertical sets of five non-functional buttons on the front panels. The body of the garment is constructed from multiple panels. The coat extends to just above the knees. Style 534 is a “Cabi” label woman’s caridgan constructed from 100% cotton French terry 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 garment features an oversized body styling, a full front zippered opening, a self-fabric fold over collar and hood, long sleeves that are finished with a rolled fabric bottom, and inset pockets on the front panels. The loose fitting garment bottom is finished with a rolled fabric edge on the front panels and a ribbed knit band on the rear panel. The garment extends to below the waist. The applicable subheading for Style 587 will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% ad valorem. The applicable subheading for Style 534 will be 6110.20.2079, HTSUS, which provides for Sweaters…and similar articles, knitted or crocheted: Of cotton: 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 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division