The tariff classification of two women’s garments from China

N256326 September 9, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6110.20.2079 Linda Diamant Ann Taylor Inc. 7 Times Square 11th Floor New York, NY 10036 RE: The tariff classification of two women’s garments from China Dear Ms. Diamant: In your letter dated August 14, 2014, you requested a tariff classification ruling. Your samples will be returned. Style 351921 is a ladies cardigan constructed from 85% cotton and 15% polyester knit fabric. The stitch count exceeds nine stitches per two centimeters when counted in the direction that the stitches were formed. The garment features five panels, four of which are sewn together lengthwise in the front. Additional features include a stand up collar with a snap closure, long hemmed sleeves, vertical pockets at the waist, a full front asymmetrical zipper closure and a banded bottom. The garment extends from the shoulders to below the waist. Style 340446 is a ladies fully lined cardigan constructed from 51% acrylic, 28% polyester and 21% wool tweed knit fabric which prevents counting stitches in the direction that the fabric was formed. The garment features nine panels, five of which are sewn together lengthwise in the front. Additional features include an asymmetrical neckline, a pieced front yoke, horizontal zippered pockets at the waist, long hemmed sleeves, a full front asymmetrical zipper closure and a straight hemmed bottom. The garment extends from the shoulders to below the waist. In your ruling request, you recommended classification of the submitted garments under heading 6114, Harmonized Tariff Schedule of the United States, (HTSUS). 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 351921 and 340446 have the styling and necessary coverage of a cardigan-styled garment of 6110, HTSUS. As the submitted garments meet the requirement of heading 6110, heading 6114 cannot be considered. The applicable subheading for style 351921 will be 6110.30.3059, (HTSUS), which provides for Sweaters, pullovers…and similar articles, knitted or crocheted (con.): of man-made fibers (con.): Other (con.): Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for style 340446 will be 6110.20.2079, (HTSUS), which provides for Sweaters, pullovers…and similar articles, knitted or crocheted (con.) of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty 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 the 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 at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division