CLA-2-61:OT:RR:NC:3:359

Ms. Kathleen Root
Barthco Trade Services
Barthco, division of OHL
5101 South Broad Street
Philadelphia, PA 19112

RE: The tariff classification of four women’s garments from China.

Dear Ms. Root:

In your letter dated June 21, 2010 you requested a classification ruling on behalf of your client Sugartown Worldwide, Inc. As requested, your samples are being returned to you.

Style number 85881/84132 is a woman’s “Lilly Pulitzer” label draped cardigan that is turned fabric constructed from 100% cotton French terry fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a modified shawl neckline, a full front opening with no means of closure, an asymmetrical draped garment front that extends to the thigh area, a garment rear that extends to below the waist, long hemmed sleeves with self-fabric hemmed cuffs, and a hemmed garment bottom.

Style number 82008/87927 is a woman’s “Lilly Pulitzer” label cardigan that is turned fabric constructed from 100% cashmere cable knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a shawl neckline, a full front opening with no means of closure, an asymmetrical draped front that extends to the thigh area, a garment rear that extends to below the waist, long sleeves with 1x2 rib knit endings, and a 2x1 rib knit garment bottom.

Style number 85867 is a woman’s “Lilly Pulitzer” label cardigan that is turned fabric constructed from two layers of 100% cotton jersey fabric. The outer surface of the garment fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a modified shawl neckline, a full front opening with no means of closure, an asymmetrical draped front that extends to the thigh area, a garment rear that reaches to below the waist, long sleeves with 1x1 rib knit cuffs, and a straight garment bottom.

The submitted sample, item#82093/85986, is constructed from 100 percent cashmere knit fabric. The women’s wrap is rectangular in shape measuring 24” by 80”. The wrap covers the elbows and waist.

The applicable subheading for styles 85881/84132 & 85867 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: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem.

The applicable subheading for style 82008/87927 will be 6110.12.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of Kashmir (cashmere) goats: Wholly of cashmere: Other: Women’s or girls’. The duty rate will be 4% ad valorem.

The applicable subheading for item#82093/85986will be 6114.90.0570, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted of wool or fine animal hair, Other: Women’s or girls’. The rate of duty will be 12% 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 Francine Vivona-Brock at 646-733-3049.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division