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

N096458 March 25, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Marlene Collins Liz Claiborne Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Collins: In your letter dated March 3, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style YOMUY097, is a woman’s “Juicy Couture” label cut and sewn cardigan that is constructed from 96% cotton and 4% spandex knit 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 cardigan features a shawl collar, a full front opening with no means of closure, curved bottom edges on the front panels, a heat seal “Down Dog Couture” logo on the upper front panel, and long hemmed sleeves with vertical drawstring adjustment ties at the sleeve bottoms. The garment extends to below the waist. 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 (con.): Of cotton: Other: Other: Women’s or girls’: Other. 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