The tariff classification of a woman’s cardigan from India

N282097 January 20, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Greg Montgomery OEC Group St. Louis 11960 West Line Industrial Drive Maryland Heights, MO 63146 RE: The tariff classification of a woman’s cardigan from India Dear Mr. Montgomery: In your letter dated, December 16, 2016, you requested a tariff classification ruling on behalf of your client, TiScrubs, LLC. As requested, your sample will be returned. Style W8MSJ8NB8XS is a woman’s cardigan constructed from 100% polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction the stitches were formed. The cardigan features a self fabric stand up collar, a full front opening with a zipper closure which extends to the top of the collar; long sleeves with self-fabric cuffs; two self fabric cargo pockets below the waist (one on either side); overlock stitching throughout and a loose fitting hemmed bottom. In your request, the sample is referred to as a “Scrubs Jacket”. The loose fitting bottom of the garment does not provide sufficient protection against the elements. Consequently, the applicable subheading for style W8MSJ8NB8XS will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crochted: Of man-made fibers: Other: Other: Other: Other: Women’s and 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 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 at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division