The tariff classification of a girl’s short sleeve cardigan from China.

N007841 March 7, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Charles Santarelli Mersant International Ltd 158-12 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a girl’s short sleeve cardigan from China. Dear Mr. Santarelli: In your letter dated February 27, 2007, on behalf of AJS Apparel Group, you requested a tariff classification ruling. The submitted sample, style NF7247600 is a girl’s short sleeve upper body garment constructed of jersey knit cotton fabric that has approximately 14 stitches per 2 centimeters measured in the direction the fabric is formed. The item features a full front zipper opening, a hood, short sleeves, scoop pockets above the waist and rib knit fabric at the sleeves, pocket openings and waistband. The article is sized for girls’ 7-16. You describe the sample as a girl’s knit top. Girl’s knit tops do not have coverage extending from the shoulder and neckline area to the vicinity of the waist. This garment has such coverage and therefore is precluded from classification as a top in heading 6114. The sample will be returned to you as requested. The applicable subheading for style NF7247600 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (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 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division