The tariff classification of a woman’s cardigan from China.

N058500 May 15, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Marilyn Santos Supreme International Corporation 3000 NW 107 Avenue Miami, FL 33172 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Santos: In your letter dated April 15, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 89FJ0376, is a woman’s “C & C California” brand cut and sewn cardigan that is constructed from lightweight 50% rayon and 50% cotton knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to the upper thigh. The cardigan features a v-shaped front neckline, a full front opening with six button closures, long sleeves with self-fabric cuffs, two front pockets below the waist, and a hemmed garment bottom. Due to the fact that the garment is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of man-made fibers: other: other: other: Women’s or girls’: other. The duty rate will be 32% 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