The tariff classification of a girl’s cardigan from Bulgaria.

N239022 March 20, 2013 CLA-2-61:OT:RR:NC:N3:358 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 girl’s cardigan from Bulgaria. Dear Ms. 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 00J0VP-Soixita, is a girl’s cut and sewn cardigan constructed from French terry cotton 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 garment is constructed from six panels that are sewn vertically. It has princess seams, set-in pockets at the waist, set-in long sleeves with rib knit cuffs and a hemmed waist with rib knit back waistband. The tailored garment has a full front opening secured by two metal buttons that fasten right over left, an open V-neck, lapels and a notched collar with heart shaped applique and embroidery work. The sample is a girls’ size 8. 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division