The tariff classification of a women’s cardigan from China

N065995 July 15, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a women’s cardigan from China Dear Ms. Fox: In your letter dated June 19, 2009, you requested a tariff classification ruling on behalf of Revue, LLC. Your submitted samples are being returned Style 947225pk is a women’s cardigan constructed of a tightly knitted polyester openwork net-like fabric. Sewn on the outer surface of the cardigan are leaf shaped appliqués which you state are leather. The garment features a zippered full front opening with a rounded front neckline, a loose fitting garment bottom, and long sleeves. The leather also comprises the neckband and the trim found at the placket, garment bottom and sleeve endings. Style 947225pk reaches to below the waist. We are returning style 940218v as we require additional information in order to rule on the garment. Please provide a complete description of the manufacturing process for the composite fabric used in the body. In addition, the breakdown of component materials should be for each fabric separately, not aggregated. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for style 947225pk will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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