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

N252271 April 28, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Florentino: In your letter dated March 27, 2014, you requested a classification ruling on behalf of Holloway. As requested, your sample is being returned to you. The submitted sample, style 229351, is a woman’s cut-and-sewn “Holloway®” label cardigan that is constructed from 100% polyester knitted fabric. The outer surface of the garment’s 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 with no means of closure, long raglan sleeves with capped 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 neckline extending down the sleeves, contrast color inserts at the under arms, and a loose fitting hemmed garment bottom. You state in your letter that the garment will be offered in ladies sizes S-2XL. In your ruling request style 229351 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 229351 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 Renee Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division