The tariff classification of a boy’s hoodie style cardigan from China.

N030703 June 13, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. June Gu Golden Horse Enterprise (NY) Inc. 488 Seventh Avenue Suite 8J/K New York, NY 10018 RE: The tariff classification of a boy’s hoodie style cardigan from China. Dear Ms. Gu: In your letter dated June 10, 2008, you requested a tariff classification ruling. As requested, the sample will be returned to you. Style 3H08035522 is described by you as a “toddler hoodie jacket.” The article is made of unpatterned, lightweight, finely knit fabric that is napped on the inside and is 75% cotton, 25% polyester. The item has a full front zipper opening, a hood, long raglan sleeves and rib knit fabric at the sleeve cuffs and waistband. Although you propose classification as a jacket we find that the article does not possess sufficient physical characteristics to justify that classification. We find instead, that the item is more akin to a finely knit cardigan or layer piece. The garment will not be worn primarily for protection against the elements as a jacket. The applicable subheading for Style 3H08035522 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted: of cotton, other, other, men’s or boys’: 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/. Style 3H08035522 falls within textile category designation 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division