The tariff classification of a woman’s cardigan from China

 N270770 December 10, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Maria Marisela Ince HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Ince: In your letter dated November 6, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Item J20395B is a woman’s sleeveless cardigan constructed from 100% polyester knit fabric, which you refer to as “faux suede”. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction the stitches were formed. The cardigan features a self-fabric lapel collar, a full front opening without closure, a self-fabric removable “belt”, and a straight hemmed bottom. The garment extends to below the waist. The applicable subheading for style J20395B 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 or crocheted: Of man-made fibers: Other: Other: 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 Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division