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

N053939 March 31, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Pyung Kim T.I. CHB Inc. d/b/a Trust International CHB 11222 S. La Cienega Blvd., #255 Inglewood, CA 90304 RE: The tariff classification of a woman’s cardigan from Honduras. Dear Ms. Kim: In your letter dated March 3, 2009 you requested a classification ruling on behalf of Can & Can Trading Co., Ltd. As requested, your sample is being returned to you. The submitted sample, style GL122R, is a woman’s “Can & Can” label cut and sewn cardigan that is constructed from 100% cotton knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. Style GL122R is a piece constructed long sleeve cardigan styled garment featuring a 2x2 ribbed knit fabric at the 2-inch wide side seam inserts, sleeve endings and garment bottom band. The remainder of the garment is constructed of a light weight jersey fabric. The long sleeve cardigan extends to below the waist and features a drawstring hood, a full front zippered opening, two patch pockets below the waist, and a loose fitting banded garment bottom. Unfinished fabric edges are found on the pockets and the front panel shoulder insert. Overlock stitching is found throughout the majority of the garment. 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