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

N246141 September 30, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jaclyn Chia MARCONI International (USA) Co., Ltd. 1412 Broadway, Suite #1716 New York, NY 10018 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Chia: In your letter dated September 9, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 238688, is a woman’s cut and sewn “Coldwater Creek” label cardigan that is constructed from 100% polyester knitted 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 fold-over collar, ¾ length hemmed sleeves, a full front opening with no means closure, and a straight hemmed garment bottom. The applicable subheading for style 238688 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division