The tariff classification of a woman’s knit garment from China

N280366 November 16, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P. C. Seventy Five Broad Street New York, N.Y. 10004 RE: The tariff classification of a woman’s knit garment from China Dear Ms. Shira: In your letter dated October 10, 2016, you requested a tariff classification ruling, on behalf of your client, Ralph Lauren. As requested, your sample will be returned. Style Freedah, is a fully lined woman’s cardigan style garment constructed from 98% cotton and 2% Elastane. The garment features a stand-up notched collar finished with fringe, three panels ( two in the front and one in the back, a full front lapel opening without closure, long sleeves with embroidered cuffs and two rows of fringe, two slant welt pockets (one on either side) below the waist, and a hemmed bottom. The cardigan extends to the mid-thigh. In your request, you suggest classification in heading 6114, Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes to heading 6114 state, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. The Explanatory Notes to heading 6110 state, in part, that, this heading covers a category of knitted or crocheted articles, without distinction between male or female wear, designed to cover the upper parts of the body (jerseys, pullovers, cardigans, waistcoats and similar articles). Style Freedah has the necessary coverage common to garments of heading 6110. Consequently, heading 6114 cannot be considered. The applicable subheading for style Freedah will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: 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 https://hts.usitc.gov/current. 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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division