The tariff classification of three women’s cardigans from the Philippines and Malaysia.

N232921 September 19, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Tineke Meeuws Brooks Sports, Inc. 19910 North Creek Parkway, Suite 200 Bothell, WA 98011-8215 RE: The tariff classification of three women’s cardigans from the Philippines and Malaysia. Dear Ms. Meeuws: In your letter dated August 30, 2012 you requested a classification ruling. As requested, your samples are being returned to you. Style 220490, is a woman’s cut and sewn “Brooks” brand cardigan that is constructed from 85% polyester and 15% spandex knitted fabric that has been 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. Fabric inserts constructed from 94% polyester and 6% spandex knitted fabric are found at either side below the armholes extending to the garment bottom. The garment extends to below the waist. The cardigan features a self-fabric piece constructed vented hood with a 92% polyester and 8% spandex knitted insert, a full front zippered opening, long hemmed sleeves with thumb openings at the self-fabric sleeve endings, two zippered vertical pockets at the waist area, internal pockets on the lower front panels, reflective tape on the sleeves, lower front panel at the waist area and lower rear panel, a reflective heat seal of the word “Brooks” printed on the upper front panel, and a loose fitting hemmed garment bottom. Overlock stitching is found throughout the majority of the garment. The country of origin of the garment is the Phillippines. Style 300464, is a woman’s cut and sewn “Moving Comfort” brand cardigan that is constructed from 89% polyester and 11% spandex knitted fabric that has been 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 garment extends to below the waist. The cardigan features a full front zippered opening, a self-fabric piece constructed hood, long hemmed sleeves with thumb openings at the self-fabric sleeve endings, two zippered vertical pockets at the waist area, internal pockets on the lower front panels, elasticized ruching extending from under the arms to the garment bottom, a reflective heat seal of the words “Moving Comfort” printed at the waist area, and a loose fitting hemmed garment bottom. The country of origin of the garment is Malaysia. Style 300266, is a woman’s cut and sewn “Moving Comfort” brand cardigan that is constructed from 91% polyester and 9% spandex 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. A fabric insert constructed from 81% nylon and 19% spandex knitted fabric is found at the center of the rear panel. The cardigan features a full front zippered opening through the stand-up collar, long sleeves with thumb openings at the self-fabric sleeve endings, two zippered vertical pockets at the waist area, internal pockets on the lower front panels, a reflective heat seal of the moving comfort logo printed on the upper rear panel, and a loose fitting self-fabric banded garment bottom. Overlock stitching is found throughout the majority of the garment. The country of origin of the garment is the Phillippines. You asserted classification as jackets of 6102, HTSUS, for the three garments. However, all styles lack a tightening at the garment bottom that is necessary for protection against the elements to warrant classification as jackets. Therefore, the garments are properly classified as cardigans of 6110, HTSUS. The applicable subheading for all three styles 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division