The tariff classification of a woman’s garment from China

N254363 July 7, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Ann Marie Schick Charming Shoppes Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a woman’s garment from China Dear Ms. Schick: In your letter dated June 12, 2014 you requested a tariff classification ruling. Your sample will be returned. Style 1019474 is a woman’s cardigan constructed from 58% cotton, 40% polyester and 2% metallic (not pre-twisted) double knit fabric. The cardigan features a round neck collar with faux leather capping, eight panels, four of which are in the front and four in the back. Two of the four front panels are sewn together lengthwise creating princess seams capped with faux leather on either side. The four back panels are sewn together lengthwise creating princess seams capped with faux leather. Additional features include two vertical front pockets with zipper closures at the waist, long straight hemmed sleeves, a flared hemmed bottom and a full front zipper closure. The garment extends to below the waist. The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers…and similar articles, knitted or crocheted (con.) Other (con.): …Other: Women’s or girls’: Other. The rate of duty will be 32 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 the 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 Renee Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division