The tariff classification of a girl’s cardigan from India.

N251643 April 15, 2014 CLA-2-61 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Elizabeth Orzol Diesel USA Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a girl’s cardigan from India. Dear Ms. Orzol: In your letter dated March 13, 2014, you requested a tariff classification ruling. The submitted sample, identified as style 00J1UI - Sorre, is a girl’s cardigan constructed from 100% cotton French terry knit fabric that measures 20 stitches per 2 centimeters in the direction that the stitches were formed. The garment extends below the waist and features a full frontal opening with a right over left two snap closure, a notch collar, long sleeves with rib-knit cuffs, and a loose rib-knit waist with a double ruffle constructed of woven fabric forming the garment bottom. The sample will be returned to you as requested. The applicable subheading for style 00J1UI - Sorre will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: Women’s or girls’: other.” The rate of duty will be 16.5 percent 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 Kimberly Praino at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division