The tariff classification of a woman’s cardigan from Hong Kong.

N077283 October 15, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a woman’s cardigan from Hong Kong. Dear Ms. Watson: In your letter dated September 21, 2009 you requested a classification ruling on behalf of Garnet Hill. As requested, your sample is being returned to you. The submitted sample, style 21312, is a woman’s “Garnet Hill” brand cardigan that is constructed from 35% viscose, 25% cotton, 25% nylon, and 15% angora 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 cut and sewn cardigan extends to below the waist. The cardigan features two layered front panels that drape down the length of the garment, a full front opening with no means of closure, long sleeves with rib knit endings, and a hemmed garment bottom. The applicable subheading for the cardigan 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 (con.): Of man-made fibers: 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