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

N087424 December 18, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Kevin Bruning Collective Brands Performance & Lifestyle Group 191 Spring Street Lexington, MA 02420 RE: The tariff classification of a woman’s cardigan from Singapore. Dear Mr. Bruning: In your letter dated December 1, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 80388, is a woman’s cut and sewn “Saucony” brand cardigan that is constructed from 88% polyester and 12% spandex knit fabric with contrast color inserts on the sleeves and at the garment sides. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to below the waist. The cardigan features a hood, long sleeves with loose fitting hemmed bottoms, a full front zippered opening, a zippered side seam pocket on the wearer’s right side, a heat seal “Saucony” logo on the upper left front panel component, and a loose fitting hemmed bottom. Overlock stitching is found on the front panel and sleeve components. The garment was identified as a jacket, however, the hemmed sleeves and hemmed bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. 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: 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