The tariff classification of a cardigan from China.

N237865 February 1, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.11.0080 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th New York, NY 10011 RE: The tariff classification of a cardigan from China. Dear Ms. Orzol: In your letter dated January 24, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 0S4KT-M-Baccarat, is a woman’s “Diesel” label cardigan that is constructed of 100% wool 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 cardigan extends to below the waist and features an oversized body styling, a full front opening with a zipper closure, a self-fabric piece constructed hood, ¾ length sleeves, two front vertical pockets at the waist area, and a loose fitting garment bottom. The applicable subheading for style 0S4KT-M-Baccarat will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool…other: women’s. The duty rate will be 16% 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