The tariff classification of a woman’s cardigan from China

N264444 May 28, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Kessens: In your letter dated April 29, 2015, you requested a tariff classification ruling on behalf of Dolgencorp, Inc. As requested, your sample will be returned. The submitted sample, style 15599101, is a woman’s cut and sewn cardigan constructed from 100% polyester knit fabric that is brushed on the inner surface. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The cardigan features a self-fabric constructed hood, long hemmed sleeves, a full front opening with a zipper closure, two front pockets below the waist, and a loose fitting hemmed bottom. The cardigan extends to below the waist. You state, the same garment in various colors, will be offered under style 15599102. In your ruling request, you suggest classification of styles 15599101 and 15599102 as jackets under subheading 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS). The loose fitting bottom of the garment would not provide sufficient protection against the elements and is therefore precluded from Heading 6102, HTSUS. The cardigan has the characteristics common to garments of Heading 6110, HTSUS. Consequently, the applicable subheading for styles 15599101 and 15599102 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.) : Of man-made fibers (con.): Other (con.): Other: Other: Women’s or girls’: Other. 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division