The tariff classification of three women’s garments.

N248960 January 14, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6110.20.2079 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of three women’s garments. Dear Mr. Kim: In your letter dated December 23, 2013, you requested a classification ruling. As requested, your samples are being returned to you. Style SCGRZPSTJKT, is a woman’s cut and sewn “Style&co.” label cardigan that is constructed from 67% polyester, 28% rayon, and 5% spandex knit fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with a zipper closure, a round front neckline, long hemmed sleeves with elbow patches, two vertical inset pockets with zipper closures at the waist area, and a loose fitting hemmed garment bottom. The garment extends from the shoulders to below the waist. Style SCCTZPSTJKT, is a woman’s “Style&co.” label cardigan that is constructed from 100% cotton knitted fabric. The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with a zipper closure, a round front neckline, self-fabric tabs with snap closures at the top of the shoulders, various plastic shapes sewn on the upper front panels, long hemmed sleeves, two front inset pockets at the waist area, and a loose fitting hemmed garment bottom. The garment extends from the shoulders to below the waist. We are unable to rule on style SCFLYSTJKT because we need additional information in order to issue a ruling: Style SCFLYSTJKT appears to be coated. Please identify the coating applied to the fabric. Please provide the fiber content for each panel of the garment. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, Attn: Binding Rulings Section for review by NIS 348 Rosemarie Hayward. The applicable subheading for style SCGRZPSTJKT will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for style SCCTZPSTJKT 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 (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5 percent 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division