The tariff classification of a toddler girl’s, boy’s and infant’s cardigans from Cambodia.

N075568 September 18, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.20.2069; 6111.20.3000 Ms. Linda Deschene Target Stores NCD-0456 7000 Target Parkway North Brooklyn Park, MN 55445 RE: The tariff classification of a toddler girl’s, boy’s and infant’s cardigans from Cambodia. Dear Ms. Deschene: In your letter dated August 24, 2009, you requested a tariff classification ruling. As requested the sample will be returned to you. Your submitted sample, style 251288TG is a toddler girl’s cardigan constructed form 80% cotton, 20% polyester knit fabric brushed on the inside. 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 sleeves, a full frontal opening with zippered closure, kangaroo pockets and a rib-knit bottom. The item will be imported in the following colors; astor purple, white and pink. You also requested the duty rates for the same garment, style 251282 TB for toddler boy’s (garment will be imported in the following colors; grey, academy blue and orange), style 251288 IG for infant girl’s (garment will be imported in the following colors; astor purple, white and pink) and style 251282 IB for infant boy’s (garment will be imported in the following colors; grey, academy blue and orange), The article is not a jacket because it does not offer sufficient protection against the elements. The applicable subheading for Style 251288TG 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. The applicable subheading for Style 251282TB will be 6110.20.2069, 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: men’s or boy’: other. The rate of duty will be 16.5 percent. The applicable subheading for Styles 251288IG and 251282IB, infant sizes newborn to 24 months, will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets. The rate of duty will be 14.9 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