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

N087751 December 22, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jenny Helm GEAR For Sports 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a woman’s cardigan from India. Dear Ms. Helm: In your letter dated November 23, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style G5093, is a woman’s “Gear For Sports” brand cardigan that is constructed from a cut and sewn 80% cotton and 20% polyester knitted fabric that is brushed on the inner surface. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with a zipper closure, a hood, long sleeves with rib knit cuffs, two front patch pockets at the waist area, and a loose fitting rib knit bottom band. You asserted classification as a jacket under 6102.20.0010, HTSUS. However, the loose fitting garment bottom would not provide sufficient protection against the elements to warrant classification as such. Therefore, style G5093 is properly classified as a cardigan of 6110, HTSUS. 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: Of cotton: Other: Other: Women’s or girls’. 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