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

N247921 December 5, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Eleanore Kelly-Kobayashi Rode & Qualey Attorneys At Law 55 West 39th Street New York, NY 10018 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Kelly-Kobayashi: In your letter dated November 13, 2013 you requested a classification ruling on behalf of Deckers Outdoor Corporation. As requested, your sample is being returned to you. The submitted sample, style UA5286JG, “Caitlin”, is a woman’s cut and sewn “UGG®” label cardigan that is constructed from 54.5% polyester, 43% cotton, and 2.5% spandex double knit pile fabric. You state that the knit pile portion of the cardigan is 100% polyester. 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 piece constructed hood, long sleeves with rib knit endings, a full front zippered opening, two front vertical pockets below the waist area, a sewn on “UGG®” label below the waist area, and a loose fitting rib knit bottom. You asserted classification as a jacket under 6102.30.2010, HTSUS. However, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan of 6110, HTSUS. The applicable subheading for style UA5286JG, “Caitlin” 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division