The tariff classification of a woman’s cardigan from Tunisia

N257638 October 17, 2014 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 Tunisia Dear Ms. Orzol: In your letter dated September 24, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 00SG56-0JAEF, is a woman’s cut and sewn cardigan constructed from 100% cotton knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a rib knit stand-up collar, two vertical inset pockets with zipper closures and long sleeves with rib knit cuffs. Additional features include a full front opening with eight snap button closures and a loose fitting rib knit bottom. The cardigan extends to below the waist. In your request, the sample was referred to as a jacket. The loose fitting bottom would not provide sufficient protection from the elements. Style 00SG56-JAEF is properly classified as a garment of heading 6110, Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for style 00SG56-0JAEF will be 6110.20.2079, 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 rate of duty will be 16.5 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 via email at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division