The tariff classification of a woman’s cardigan from China

N281059 December 6, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.90.9090 Mr. David Andrews Jill Acquisition, LLC 4 Batterymarch Park Suite 400 Quincy, MA 02169 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Andrews: In your letter dated, October 17 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style SSW093861, is a woman’s cardigan constructed from two different types of knit fabric. The outer surface of the knit fabrics measure more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a full front opening with a tie closure, short sleeves and a hemmed bottom. The cardigan extends from the shoulders to below the waist. The upper torso (shoulders to the waist) of the cardigan is constructed from 50% linen, 25% cotton, and 25% acrylic knit fabric. The lower portion (waist and below) is constructed from 60% cotton and 40% modal rayon knit fabric. Because the cardigan is constructed from two different types of knit fabric, it is considered a composite good, with the classification determined by that fabric that provides the essential character. General Rules of Interpretation (GRI) 3. (b), Harmonized Tariff Schedule of the United States, (HTSUS), noted. In this case, the knit fabric of the upper torso provides the essential character. Consequently, the cardigan is specifically provided for as an other garment under heading 6110, HTSUS. Therefore, the applicable subheading for style SSW093861 will be 6110.90.9090, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Other: Women’s or girls’. The duty rate will be 6 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division