The tariff classification of a woman's cardigan from Canada.

NY C86608 April 22, 1998 CLA-2-61:RR:NC:TA:359 C86608 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Mr. Edward M. Puls Weekenders USA, Inc. 1011 Woodlands Parkway P.O. Box 8127 Vernon Hills, IL 60061-8127 RE: The tariff classification of a woman's cardigan from Canada. Dear Mr. Puls: In your letter dated March 30, 1998 you requested a tariff classification ruling. Your sample is being returned. The submitted sample, style number 592, is a woman's cardigan constructed from 50% cotton, 50% polyester, rib knit fabric. The cardigan extends from the shoulder to the mid-thigh area and features shoulder pads; long hemmed sleeves; a full front opening with no means of closure; and a hemmed bottom. The fabric of the cardigan has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The applicable tariff provision for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's sweaters, pullovers...and similar articles, knitted: of man-made fibers: other. The general rate of duty will be 33.3% ad valorem. You have indicated in your letter that the fabric of the garment is a blend of 50 cotton, 50 polyester. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Mike Crowley at 212-466-5852. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division