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

N050397 February 19, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jimmy Ching Dress Barn/Maurices 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s cardigan from China. Dear Mr. Ching: In your letter dated January 28, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style # 4088, is a woman’s sleeveless empire-waisted cardigan that is constructed from 100% cotton cable knit fabric (the upper portion of the garment from the shoulder to below the bust) and 100% cotton pleated rib knit fabric (the remaining portion of the garment). The outer surface of the cable knit fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The outer surface of the rib knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a scoop neckline, a full front opening with 2 buttons secured on the upper portion of the garment, and a straight bottom that extends to the hip area. The essential character of the garment is given by the rib knit fabric of the lower portion of the garment. Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 noted. 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: other. 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