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

N167923 June 17, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive Mail Code 232 West Chester, PA 19380-4262 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Purcell: In your letter dated May 20, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style S13989, is a woman’s cut and sewn cardigan that is constructed from 68% cotton, 28% polyester, and 4% spandex French terry knit fabric. 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 turned down collar with a v-shaped front neckline, long hemmed sleeves with zipper closures, two front vertical pockets at the waist area, and a loose fitting hemmed garment bottom. Your letter indicates the garment will be available in sizes XS – 3X. 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