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

N238234 February 25, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jennifer Caldwell Golden Too Inc. 1410 Broadway, 8th Floor New York, NY 10018 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Caldwell: In your letter dated January 30, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style JV429, is a woman’s “Derek Heart” label cardigan constructed from 100% nylon openwork knitted fabric. The garment features a full front opening with no means of closure, short sleeves, and a straight garment bottom that is finished with six inch long fringes. The garment extends from the shoulders to below the waist. The applicable subheading for style JV429 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division