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

Ms. Katie Carothers
Hanesbrands, Inc.
1000 East Hanes Mill Road
Winston-Salem, NC 27105

RE: The tariff classification of a women’s garment from Jordan

Dear Ms. Carothers:

In your letter dated July 29, 2010, you requested a tariff classification ruling on a garment which you have indicated will be sold at Walmart stores. The provided sample is being returned as per your request.

Style L1851 is a women’s cut and sewn “jms® JUST MY SIZE” brand cardigan that is constructed from 80% cotton 20% polyester 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 stand-up collar, a zippered full front opening, long sleeves with hemmed sleeve endings, two front patch pockets at the waist area, and a loose fitting hemmed garment bottom. A printed butterfly design is found on the upper right side front panel and on the lower left side front panel. The garment extends to below the waist.

The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: Other. The duty rate will be 16.5% 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