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

N070760 August 25, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Grace Wojdat Vandegrift Inc. 180 E. Ocean Boulevard, Suite 270 Long Beach, CA 90802 RE: The tariff classification of a woman’s cardigan from Cambodia. Dear Ms. Wojdat: In your letter dated July 31, 2009 you requested a classification ruling on behalf of your client C.F.L. Enterprise Ltd. As requested, your sample is being returned to you. The submitted sample, style 16241, is a woman’s “J. Crew” label cut and sewn cardigan that is constructed from 60% cotton and 40% polyester jersey 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 features a v-shaped neckline, a full front opening with no means of closure, draped front panels, long hemmed sleeves, and a self-fabric bottom band with two front pockets sewn into the bottom band. The garment extends to below the waist. 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 (con.): 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