CLA-2-61:OT:RR:NC:TAB:359
Ms. Jenny Helm
Gear for Sports
9700 Commerce Parkway
Lenexa, Kansas 66219
RE: The tariff classification of a women’s garment from Indonesia and possible other undetermined countries.
Dear Ms. Helm:
In your letter dated June 10, 2010, you requested a tariff classification ruling filed on behalf of GFSI. The provided sample is being returned as per your request.
Style G7047 is a “GEAR for Sports” label women’s long sleeve cardigan constructed of a 80% cotton 20% polyester knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a full front opening with a zipper closure, a hood with a drawstring tightener, long sleeves with rib knit cuffs, two front inset pockets at the waist area, and a loose fitting rib knit bottom band. The garment extends to below the waist. You asserted classification as a jacket, however, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. Therefore, the garment is properly classified as an other cardigan-styled garment of Heading 6110, HTSUS.
The applicable subheading for the garment 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