The tariff classification of two women’s cardigans from China.

N181245 September 13, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. T.C. Li HMS Productions, Inc. 250 West 39th Street – 12th Floor New York, NY 10018 RE: The tariff classification of two women’s cardigans from China. Dear Mr. Li: In your letter dated August 17, 2011 you requested a classification ruling. As requested, your samples are being returned to you. Style 69560, is a woman’s cut and sewn cardigan that is constructed with a 90% nylon and 10% spandex knitted raschel lace-like fabric upper rear panel. The remainder of the garment is made of a 100% viscose knitted fabric. The outer surface of the viscose knitted fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to below the waist. The draped-style cardigan features a full front opening with no means of closure and short sleeves with flared hemmed bottoms. A slight gathering effect is found at the shoulder seams and rear panel seams where the raschel lace-like fabric meets the viscose fabric. Style 68322, is a woman’s cut and sewn cardigan that is constructed from 97% viscose and 3% spandex jersey 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 long sleeve cardigan features a full front opening and pointed bottom edges on the front panels that extend to just above the knee. The pointed bottom edges of the front panels can be used as ties to secure the front panels together at the waist. The back of the garment extends from the shoulders to the below the waist. The neckline, front panel edges, and garment bottom are finished with a self-fabric ruffle trim. The garment also features long hemmed sleeves. In your ruling request, you recommended classification of the submitted garments under 6114.30.1020. It is noted that both styles have the styling and necessary coverage of other cardigan-styled garments of 6110, HTSUS. Both are more specifically provided for in heading 6110. The applicable subheading for both garments will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) 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