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

N250046 February 24, 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 31, 2014, you requested a classification ruling on behalf of Holloway. As requested, your sample is being returned to you. The submitted sample, style 229342, is a woman’s cut and sewn “Holloway®” 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 self-fabric stand-up collar, long sleeves with self-fabric sleeve endings, a full front opening with a zipper closure, two vertical front pockets with zipper closures at the waist area, contrast color inserts at the shoulder seams extending down the sleeves, a “Holloway” heat seal on the wearer’s right sleeve component, and a loose fitting garment bottom. You state in your letter that the garment will be offered in ladies sizes XS-2XL. In your ruling request style 229342 was identified as a jacket; however, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The applicable subheading for style 229342 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