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

N254987 July 24, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Ann Garyn Chico’s FAS, Inc. 11215 Metro Parkway – Building 4 Fort Myers, FL 33966 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Garyn: In your letter dated July 1, 2014, you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 023-14CO6762, is a woman’s cardigan constructed from 100% polyester openwork knitted fabric. The garment features a full front opening with no means of closure, long hemmed sleeves, and a straight garment bottom. The garment extends from the shoulders to below the waist. The garment also features polyurethane coated strips of fabric sewn on throughout the garment. The essential character of the garment is imparted by the 100% polyester openwork fabric. The applicable subheading for style 023-14CO6762 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 the 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 Director National Commodity Specialist Division