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

N179866 September 7, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s cardigan from Cambodia. Dear Ms. Rainbow: In your letter dated August 9, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 7743, is a woman’s “IZOD” label cardigan that is constructed from 75% cotton and 25% polyester knit fabric that is brushed on the inner surface. 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 stand-up collar, long sleeves with rib knit bottoms, two inset pockets on the front panels, rib knit fabric side inserts extending from under the arms to the garment bottom, the “IZOD” logo embroidered on the wearer’s lower left sleeve, and a loose-fitting garment bottom. 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