The tariff classification of a girl’s cardigan from Peru.

N074221 September 8, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Lisa DeFelice Hartstrings LLC 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of a girl’s cardigan from Peru. Dear Ms. DeFelice: In your letter dated August 25, 2009, you requested a tariff classification ruling. Your submitted sample, style SE150 is a girl’s cardigan constructed form 95% cotton, 5% spandex knit fabric. The outer surface of the garment measures over nine stitches per two centimeters in the direction the stitches are formed. The garment features a hood, long hemmed sleeves, a full frontal opening and a hemmed bottom. The article is not a jacket because it does not offer sufficient protection against the elements. The applicable subheading for Style SE150 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: women’s or girls’: other. The rate of duty will be 16.5 percent. 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division