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

N244274 August 15, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Harry J. Gonnelly Import Commodity Group LTD. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a woman’s cardigan from China. Dear Mr. Gonnelly: In your letter dated July 19, 2013 you requested a classification ruling on behalf of Tory Burch LLC. As requested, your sample is being returned to you. The submitted sample, style 32133167, is a woman’s “Tory Burch” label cardigan that is constructed from 47% polyester, 35% acrylic, 13% wool and 5% nylon knit fabric (front panels) and 100% merino wool knitted fabric (the rear panel and sleeves). The front panel linings are constructed of 100% polyester woven 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 features a v-shaped front neckline, a full front opening with five snap closures, long sleeves with 2x2 rib knit endings, two front pockets at the waist area, and a 2x2 rib knit garment bottom. The garment extends from the shoulders to below the waist. As noted above, the garment is made up of two different types of knit fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric of the front panels provides the essential character. The garment is properly classified as a knitted man-made fibers other cardigan under 6110.30.3059, HTSUS. The applicable subheading for style 32133167 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 Antoinette Peek-Williams at 646-733-3049. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division