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

N100316 April 26, 2010 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Tammy Reagan One Stop d/b/a Top Apparel 2686 Northridge Drive NW Grand Rapids, MI 49544 RE: The tariff classification of a woman’s cardigan from Pakistan. Dear Ms. Reagan: In your letter dated March 9, 2010 and subsequent correspondence received April 6, 2010, you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style EZ332, is a woman’s “ENZA” label relaxed fit cardigan that is constructed from 80% cotton and 20% polyester 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 extends to below the waist and features a full front opening with a zipper closure, a stand-up collar, long sleeves with ribbed knit bottoms, two side seam inset pockets in the waist area, and a loose-fitting ribbed knit garment bottom. You state in your letter that the garment will be offered in ladies sizes S-4X. You asserted classification as a jacket under 6102.20.0010, HTSUS. However, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment 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 (con.): Of cotton (con.): Other: 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