The tariff classification of a woman’s cardigan from China.

N049339 February 5, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Purcell: In your letter dated January 13, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style A89745, is a woman’s empire-style cardigan that is constructed from 68% cotton, 28% polyester, and 4% spandex French terry knit fabric whose outer surface measures more than nine stitches per two centimeters in the direction in which the stitches are formed. The garment features a turned down notched collar, a full front opening with three button closures below the neckline, ¾ length sleeves with loose-fitting gathered bottoms and wide self-fabric cuffs, two side-seam inset pockets below the waist, and a hemmed bottom. Decorative pleats are found at the front shoulder area and on the front and back of the garment below the empire waist. You state in your letter that the garment will sold in sizes XS - 3X. The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division