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

N235051 November 16, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s cardigan from China. Dear Mr. Ching: In your letter dated November 1, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 2114, is a woman’s “dressbarn” label cardigan that is constructed from 85% rayon and 15% nylon 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 cardigan features a v-shaped neckline, a full front opening with a self-fabric tie closure at the waist area, draped front panels, and short sleeves with a slight gathering at the top of the shoulder seam. The garment bottom and the sleeve endings have a ribbed knit ruffle finish. The garment extends to below the waist. The applicable subheading for the cardigan 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 or crocheted (con.): 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division