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

N239014 March 8, 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 China. Dear Mr. Orzol: In your letter dated February 26, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 00S49T – UFLT - Kima, is a woman’s “DIESEL” label cut and sewn cardigan that is constructed from 70% cotton and 30% 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 lined drawstring hood, a full front zippered opening, long sleeves with woven fabric inserts and turn-back woven cuffs, two vertical pockets at the waist area, and a loose fitting elasticized woven garment bottom. The words “DIESEL I am who I am” are printed on the garment bottom. The applicable subheading for style 00S49T – UFLT - Kima 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