The tariff classification of a girl’s cardigan from Vietnam.

N213039 April 20, 2012 CLA-2-61 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Regina White-Santiago The Children’s Place Services Company, LLC 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of a girl’s cardigan from Vietnam. Dear Ms. White-Santiago: In your letter dated April 2, 2012, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style No. F3610M0070 is a girl’s cardigan constructed from finely knit 94% cotton, 6% spandex jersey fabric. The article features a round neckline with rib knit capping, long sleeves with rib knit cuffs, a five button, full front opening rib knit placket that fastens right over left and a rib knit waistband. The front panels, except for the placket, capping and waistband are completely covered by polyester mesh 3mm sequins. The essential characteristic of the cardigan is imparted by the underlying knit fabric. The applicable subheading for Style No. F3610M0070 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: women’s or girls’: other. The rate of duty will be 16.5 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division