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

N177233 August 18, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Rannie Ng C&O Apparel Inc. 3788 North Fraser Way Burnaby, British Columbia V5J 5G1 Canada RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Ng: In your letter dated June 28, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 009-8638, is a woman’s cut and sewn “Eddie Bauer” brand cardigan that is constructed from 86% nylon and 14% spandex finely 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 self-fabric stand-up collar with a slight gathering throughout, long hemmed raglan sleeves, a full front zippered opening, two zippered front pockets at the waist area, an “Eddie Bauer” logo printed on the upper rear panel, and a loose fitting hemmed 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