The tariff classification of a woman’s cardigan from Hong Kong

N266557 July 31, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s cardigan from Hong Kong Dear Mr. Maher: In your undated letter you requested a classification ruling on behalf of Meryl Diamond. As requested, your sample will be returned. Style A240169, is a woman’s cut and sewn cardigan constructed from 95% rayon and 5% spandex 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 cardigan features a shawl collar, full front opening with no means of closure, long hemmed sleeves, two side seam pockets below the waist, and an asymmetrical hemmed bottom. The garment extends to below the waist. You requested classification as a jacket under subheading 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS). The garment lacks tightening at the wrists and the bottom which are necessary for protection against the elements to warrant classification as a jacket. Therefore, style A240169 is properly classified as a cardigan in heading 6110, HTSUS. The applicable subheading for style A240169 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: 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 Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division