The tariff classification of two women’s cardigans from China.

N090791 February 4, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Corie Koropatnicki GHY USA Inc. Customs Brokers/Trade Consultants 572 South 5th Street Pembina, ND 58271 RE: The tariff classification of two women’s cardigans from China. Dear Ms. Koropatnicki: In your letter dated January 6, 2010 you requested a classification ruling on behalf of your client JMJ Fashions. As requested, your samples will be returned to you. Style AM3-8993-S10, is a woman’s cut and sewn “Abbie Mags” label cardigan that was originally constructed of 60% cotton and 40% polyester knit fabric which underwent a chemical burnout process which changed the fiber content to 52% polyester and 48% cotton knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a full front opening with no means of closure, draped front panels, long hemmed sleeves, and a hemmed bottom. The garment extends to below the waist. Style AM4-9058-S10, is a woman’s cut and sewn “Abbie Mags” label cardigan that was originally constructed of 60% cotton and 40% polyester knit fabric which underwent a chemical burnout process which changed the fiber content to 52% polyester and 48% cotton knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a full front opening with no means of closure, draped front panels, and short sleeves. The sleeve endings and garment bottom are finished with overlock stitching. The garment extends to below the waist. The applicable subheading for the styles AM3-8993-S10 and AM4-9058-S10 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