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

N236540 December 21, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Regina Girsh OHL Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s cardigan and pullover from China. Dear Ms. Girsh: In your letter dated December 10, 2012 you requested a classification ruling on behalf of your client Thoughts Embellished Inc. As requested, your sample is being returned to you. The submitted sample, style A229872, is comprised of a woman’s “Quacker Factory” label 60% cotton and 40% polyester French terry knit cardigan and a woman’s “Quacker Factory” label 60% cotton and 40% polyester knit sleeveless pullover. The outer surface of the cardigan measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features long sleeves with self-fabric cuffs, a full front opening with a zipper closure, a stand-up collar, kangaroo patch pockets on the front panels with metal grommets that contain faux rhinestones, contrast color piping on the upper front panels, pockets and zipper closure, side vents at the garment bottom, and a loose-fitting hemmed bottom. The garment extends to below the waist. The outer surface of the pullover measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a u-shaped front neckline, a high rear neckline, contrast color piping surrounds the neckline, metal grommets that contain faux rhinestones at the upper front panel, side vents at the garment bottom, and a straight hemmed garment bottom. The garment extends to below the waist. The applicable subheading for the cardigan and pullover of style A229872 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 percent 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