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

N065375 July 10, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Malina: In your letter dated June 12, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 381922, is a woman’s “Lands’ End” label linked and looped cardigan that is constructed from 100% cotton double knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan extends to below the waist and features a full front opening with five button closures, a turned down collar, long sleeves with self-start bottoms, side tabs with faux button closures at either side of the waist, jersey capping on the placket and collar, and a loose fitting self-start garment bottom. Full fashion marks are found at the armhole areas of the front and rear panels, the sleeves, and the front area of the collar component. Your letter indicates the garment will be available in sizes XS – XL. The applicable subheading for the cardigan 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: Women’s or girls’: 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