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

N238040 February 20, 2013 CLA-2-61: OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s cardigan from Turkey. Dear Mr. 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 S4PM-G-JAYA, is a woman’s “Diesel” label cut and sewn cardigan that is constructed from 85% cotton and 15% polyester 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 button closure at the neck and three toggle closures, a pointed collar, a front and rear yoke, two vertical inset pockets at the waist area, long hemmed sleeves with self-fabric button tabs at the sleeve endings, and a loose-fitting hemmed 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 S4PM-G-JAYA is properly classified as a cardigan of 6110, HTSUS. The applicable subheading for style S4PM-G-JAYA 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