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

N260415 January 15, 2015 CLA-2-39:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. 14800 Charlson Road, Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of a woman’s cardigan from China. Dear Mr. Anderson: In your letter dated December 18, 2014, on behalf of Mason Companies Inc., you requested a tariff classification ruling. The submitted sample identified as style number KJ15FT28, is a woman’s cardigan. The sleeves and back panel of the garment are composed of a knit fabric composed of 73% polyester, 24% viscose and 3% spandex. The front panels of the garment are composed of cellular polyurethane plastic material with a backing of knit polyester fabric present merely for reinforcing purposes. The front of the garment is lined and features princess seams, long sleeves, an asymmetrical full front zipper closure and two zippered pockets below the waist. The back panel features a strip of cellular plastic material from center back neck to the hem. Although the garment consists of both knit fabric and cellular plastic, the essential character is imparted by the cellular plastic. The sample will be returned as requested. The applicable subheading for style number KJ15FT28 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories (including gloves, mittens and mitts), Other: Other, Other.” The rate of duty will be 6.5 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 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division