The tariff classification of a women’s cardigan styled garment from China

 N299644 August 28, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of a women’s cardigan styled garment from China Dear Ms. Shira: In your letter dated July 30, 2018, you requested a tariff classification ruling on behalf of your client, The Echo Design Group, Inc. As requested, your sample will be returned. Style EO0120 is a women’s cardigan style gament constructed from 100% polyester knit and woven fabric. The outer surface of the garment’s fabric is of knit construction and measures more than nine stitches per two centimeters in the direction the stitches were formed. The inner lining is constructed from 100% polyester woven fabric. The cardigan features, a round neckline, a full front opening with three hook and eye closures, short finished sleeves and a finished bottom. The cardigan reaches the waist all the way around. The applicable subheading for style EO0120 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division