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

N206073 March 19, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Eanna Chiu Grand Apparel USA Inc. 1412 Broadway, Suite 1502 New York, NY 10018 RE: The tariff classification of a woman’s cardigan from Vietnam. Dear Ms. Chiu: In your letter dated February 21, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 737CF/82153, is a woman’s “Ruby Rd. woman” label cardigan that is constructed from 88% polyester and 12% rayon 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 features a v-shaped neckline, a shawl-like collar that extends down the outer edges of the front panels, a full front opening with no means of closure, draped front panels, ¾ length hemmed sleeves, and a hemmed garment bottom. The garment extends to below the waist. 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 or crocheted (con.): 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, Thomas J. Russo Director National Commodity Specialist Division