CLA-2-61:OT:RR:NC:TAB:359
Mr. Jimmy Ching
Dress Barn/Maurices Inc.
30 Dunnigan Drive
Suffern, NY 10901
RE: The tariff classification of a women’s garment from China
Dear Mr. Ching:
In your letter dated January 3, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request.
Style 77161 is a “Pressfield” label women’s short sleeve cardigan constructed of 100% cotton knitted fabrics. The garment is comprised of a novelty knitted sweater fabric with the exception of the short sleeves and the front and back panel yokes which are made of a finely knitted jersey construction. The outer surface of the novelty knit sweater fabric measures less than 9 stitches per 2 centimeters counted in the direction that the stitches were formed. The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters counted in the direction that the stitches were formed. The draped loose fitting garment has a full front opening with no means of closure, pointed bottom edges on the front panels, and a rear straight garment bottom. The center front of the garment extends to the mid-thigh area, and the garment sides and rear extend to the upper thigh area. The cardigan also features a v-shaped front neckline with a 1 x 1 ribbed knit neckband and ruffled 1 x 1 ribbed knit trim down the edges of the front panels. The essential character is given by the novelty sweater fabric, General Rules of Interpretation (GRI) Rule 3(b), noted.
The applicable subheading for the garment will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: Of cotton: Other . . . Other: Sweaters: Women’s. The rate of duty 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