The tariff classification of a woman’s cardigan style sweater from Cambodia

N261829 March 19, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Samuel Focarino Comet Customs Brokers, Inc. 420 West Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a woman’s cardigan style sweater from Cambodia Dear Mr. Focarino, In your letter dated January 30, 2015, you requested a tariff classification ruling, on behalf of your client, Charter Venture. Your sample will be returned. Style 51002 is a woman’s cardigan style sweater constructed from 60% polyester and 40% cotton knit fabric. The outer surface of the garment’s fabric measures eight stitches per two centimeters counted in the direction that the stitches were formed. The sweater features a full front opening without means of closure, short bat-winged sleeves with self-fabric cuffs and a hemmed asymmetrical bottom extending to below the waist. Statistical Note 3 to Chapter 61 states in part that, statistical provisions are provided for garments such as sweaters, pullovers, vests or cardigans, whose outer surfaces are constructed with nine or fewer stitches per two centimeters measured in the direction that the stitches were formed. Therefore, the applicable subheading for style 51002 will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other (con.): Other (con.): Other: Other: Sweaters: Women’s. The rate of duty will be 32 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 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 Renée M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division