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

N239017 March 12, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Orzol: In your letter dated February 26, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 05D28J - Farrah, is a woman’s cut and sewn “Fifty Five Dselle” label cardigan that is constructed from 47% cotton, 45% viscose, and 8% polyester French terry 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 below the waist. The cardigan features a stand-up rear collar, long hemmed sleeves, a full front opening with a snap closure at the waist area, various words printed on the fabrics outer surface, and a hemmed circular garment bottom. The applicable subheading for style 05D28J - Farrah 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