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

N113063 July 13, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s cardigan from Cambodia. Dear Ms. Carothers: In your letter dated June 28, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style L2489, is a woman’s cut and sewn “Champion” brand cardigan that is constructed from 100% polyester knitted fabric. 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 stand-up collar, long sleeves with rib knit cuffs, a full front zippered opening, two kangaroo pockets at the waist area, a “Champion” logo on the upper front left panel, and a loose-fitting banded garment bottom. Contrast color inserts extend across the upper front and rear panels and also from the collar/shoulder seam down the sleeves to the cuffs. 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