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

N249320 January 31, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Paitsell: In your letter dated January 9, 2014, you requested a classification ruling on behalf of Holloway. As requested, your sample is being returned to you. The submitted sample, style 229363, is a woman’s cut and sewn cardigan that is constructed from 90% polyester and 10% spandex finely 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 self-fabric stand-up collar, long raglan sleeves with thumb openings at the self-fabric sleeve endings, a full front opening with a zipper closure, two vertical front pockets with zipper closures at the waist area, a vertical breast pocket with a zipper closure, contrast color inserts on the upper front panels extending down the sleeves, a “Holloway” heat seal on the lower front panel, and a loose fitting hemmed bottom. You state in your letter that the garment will be offered in ladies sizes S-2XL and will be offered in girls sizes S-XL as style 229463 In your ruling request style 229363 was identified as a jacket; however, the loose fitting hemmed bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The applicable subheading for styles 229363 and 229463 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 Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division