The tariff classification of a women’s cardigan from Vietnam

N315258 January 13, 2021 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Bethany A. Dodge L.L. Bean, Inc. 15 Casco Street Freeport, ME 04033 RE: The tariff classification of a women’s cardigan from Vietnam Dear Ms. Dodge: In your letter dated September 30, 2020, you requested a tariff classification ruling for a women’s lightweight coat. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. You state style 5302189 is a women’s light weight coat constructed from 53 percent polyester and 47 percent cotton 10oz quilted jacquard knit fabric. The outer surface of the garment is constructed from 60 percent cotton and 40 percent polyester jersey knit fabric and measures more than nine stitches per two centimeters in the direction the stitches were formed. The insulation is 100 percent polyester. The garment features a self-fabric hood; a full front opening with a zipper closure; long hemmed sleeves; two side seam pockets (one on either side); and a curved hemmed bottom that reaches to below the waist. The jersey knit fabric imparts the essential character. Due to the construction of the fabric, style 5302189 was forwarded to the Customs and Border Protection laboratory for fiber weight verification. The result of the laboratory analysis indicates the weight of the fabric for style 5302189 is 9.2oz per square yard. The garment is specifically provided for under heading 6110 Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style 5302189 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other . The rate of duty will be 16.5 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/current. This ruling is being issued under the provisions of Part 177 of the Customs Federal 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