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

N233671 October 12, 2012 CLA-2-61: OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Joseph Drogalis Prestige Global 1350 Broadway – Suite 1505 New York, NY 10018 RE: The tariff classification of a woman’s cardigan from Thailand. Dear Mr. Drogalis: In your letter dated September 20, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style C78, is a woman’s cut and sewn cardigan that is constructed from 60% cotton and 40% polyester jersey 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 stand-up collar, contrast color front and rear yokes, contrast color overlays extending from the upper front panel to the sleeve bottoms, contrast color long sleeves with rib knit bottoms, and a loose-fitting rib knit garment bottom. In your letter you referred to the garment as a jacket. However, the loose fitting garment bottom would not provide sufficient protection against the elements to warrant classification as such. Therefore, style C78 is properly classified as a cardigan of 6110, HTSUS. 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division