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

N161915 May 6, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Abigail Mugrage Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a girl’s cardigan from China. Dear Ms. Mugrage: In your letter dated April 18, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style 2R1699 is a girl’s cardigan constructed from 60% cotton, 20% rayon, 20% nylon knit fabric. The outer surface of the garment measures sixteen stitches per two centimeters in the direction the fabric is formed. The cardigan features a round rib-knit neckline, a full frontal opening with a right over left rib-knit placket with six button closures, rib-knit cuffs, and a small embroidered moose logo on the left side at the rib- knit bottom of the garment. The sides of the buttoned placket feature 2 ¼” openwork inserts constructed of nylon knit fabric. The applicable subheading for Style 2R1699 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: of cotton: other, other: women’s or girls’: other. The rate of duty will be 16.5 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division