The classification of a women’s cardigan style garment from China

 N301925 December 18, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Belle Hsiang Vince. 900 N. Cahuenga Blvd. Los Angeles, CA 90038 RE: The classification of a women’s cardigan style garment from China Dear Ms. Hsiang: In your letter dated November 26, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. Style V5856-78193 is a women’s cardigan style garment constructed from 82 percent viscose and 18 percent polyester mesh knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a V-shaped front neckline, a high rear neckline, a full front opening with a zipper closure, long sleeves with rib-knit cuffs and a hemmed bottom that reaches the waist. The applicable subheading for style V5856-78193 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: Other: Other: 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 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