The tariff classification of a woman’s cardigan from Vietnam

N264443 May 29, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Sally Gifford adidas Group 1895 JW Foster Blvd. Canton, MA 02021 RE: The tariff classification of a woman’s cardigan from Vietnam Dear Ms. Gifford: In your letter dated April 29, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style ARWPS16118 LTHS MSH JKT, is a woman’s cut-and-sewn cardigan constructed from 100% polyester mesh knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The cardigan features a rib-knit stand-up collar, long raglan sleeves with capped elasticized endings, a full front opening with a zipper closure, two vertical pockets with zipper closures at the waist, and a loose fitting capped elasticized bottom. Additional features include a heat seal of the “Reebok” logo and the word “Reebok” on the upper right front panel, and a heat seal of the words “Play Dry” on the lower center back panel. The garment extends to below the waist. In your ruling request, style ARWPS16118 LTHS MSH JKT was identified as a jacket. The loose fitting bottom of the garment would not provide sufficient protection against the elements and therefore, is precluded from Heading 6102, Harmonized Tariff Schedule of the United States (HTSUS). The cardigan has characteristics common to garments of Heading 6110, HTSUS. As such, the applicable subheading for style ARWPS16118 LTHS MSH JKT will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other (con.): Other: 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 Renée M. Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division