The tariff classification of three women’s garments from China.

N251800 April 15, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6211.43.0060 Ms. Josephine Guanio Exist, Inc. 1650 NW 23rd Avenue, Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of three women’s garments from China. Dear Ms. Guanio: In your letter dated March 19, 2014, you requested a classification ruling. As requested, your samples are being returned to you. Style 291 is a unisex “Exist” label cut-and-sewn cardigan that is constructed from 60% cotton and 40% polyester knit fabric. The outer surface of the garment’s 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 piece constructed hood with a drawstring closure, long sleeves with rib knit sleeve endings, two front pockets at the waist area, and a loose fitting rib knit bottom. The garment extends to below the waist. Style 256 is a unisex “Pacific & Company” label cut-and-sewn pullover that is constructed from 80% cotton and 20% polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a piece constructed hood with a drawstring closure, long sleeves with rib knit sleeve endings, kangaroo pockets at the waist area, and a loose fitting rib knit bottom. The garment extends to below the waist. Style TUSA is a woman’s garment composed of both knit and woven components. The back panel and the capping of the armhole and neckline are constructed from 95% viscose and 5% spandex knit fabric. The front panel is constructed from 100% polyester woven fabric. The pullover style sleeveless top features a round neckline, a hemmed bottom, and shoulder seams measuring less than 2½ inches. The woven fabric imparts the essential character of the garment. The applicable subheading for styles 291 and 256 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: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for style TUSA will be 6211.43.0060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16 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 Renee Orsat via email at Renee.Orsat.cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division