The tariff classification of woman’s garments from Turkey and China

N212042 April 24, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2045; 6110.20.2079 Ms. Antonella Gaudio Diesel USA, Inc. 220 West 19 Street NY, NY 10011 RE: The tariff classification of woman’s garments from Turkey and China Dear Ms. Gaudio: In your letter dated April 2, 2012, you requested a tariff classification ruling. The sample garments are being returned as per your request. Style F-CHILL (05D0NU 55B79) is a “FiftyFive Dselle” label woman’s sweatshirt constructed of a 69% cotton 31% polyester knit fabric that is napped on the inner surface. The sweatshirt features a high rounded neckline, a piece constructed hood that can be tightened by means of a drawstring, a print design across the upper front panel, long sleeves with tight-fitting rib knit cuffs, and a snug fitting rib knit bottom. The garment extends to below the waist. The garment has the construction and styling features of a Heading 6110 sweatshirt. The country of origin of the garment is Turkey. Style FALLEVER (05D0NW 55B79) is a “FiftyFive Dselle” label woman’s cardigan constructed of a 69% cotton 31% polyester knit fabric that is napped on the inner surface. The garment features a zippered full front opening, a piece constructed hood that can be tightened by means of a drawstring, patch pockets on the lower front panels that are decorated with sequins, and long sleeves with rib knit cuffs. The garment has a loose fitting hemmed garment bottom with a slight curve on the front panels and a longer length curved rear panel. The garment extends to below the waist. You refer to the garment as a sweatshirt. However, due to the full front opening and hemmed loose fitting garment bottom, the garment is more specifically provided for as an other cardigan of Heading 6110. The country of origin of the garment is Turkey. Style Finetics (05D0NS 55705) is a “FiftyFive Dselle” label woman’s cardigan constructed of a lightweight 100% cotton knitted fabric. The garment features a full front opening with 7 button closures, an oversized foldover collar with 4 button closures, two patch pockets on the lower front panels, long sleeves with ribbed knit cuffs, and a straight banded garment bottom. The garment extends to below the waist. The country of origin of the garment is China.        The applicable subheading for style F-CHILL (05D0NU 55B79) will be 6110.20.2045, 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: Sweatshirts: Women’s or girls’. The duty rate will be 16.5% ad valorem. The applicable subheading for styles FALLEVER (05D0NW 55B79) and Finetics (05D0NS 55705) will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division