The tariff classification of a woman’s cardigan from Honduras and possibly other countries.

N155839 April 8, 2011 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jenny Helm Gear For Sports Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a woman’s cardigan from Honduras and possibly other countries. Dear Ms. Helm: In your letter dated March 21, 2011 you requested a classification ruling on behalf of GFSI. As requested, your sample is being returned to you. The submitted sample, style G7353, is a woman’s cut and sewn “gear for sports” label cardigan that is constructed of a 50% polyester, 37% cotton, and 13% rayon lightweight finely knitted jersey 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 hood, long sleeves with self-fabric endings, a full front zippered opening, two kangaroo pockets at the waist area, and a loose fitting self-fabric banded bottom. 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