The tariff classification of a woman’s cardigan from Turkey

N285377 May 16, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s cardigan from Turkey Dear Ms. Orzol: In your letter dated April 10, 2017, you requested a tariff classification ruling. The sample was sent to the Customs and Border Protection laboratory for fiber content and construction. Style 0S2AA-0NARB G-Jocely is a woman’s cardigan-style garment constructed from 83 percent cotton and 17 percent polyester double face weft knit fabric, joined together by a monofilament man-made polymeric yarn, that loops back and forth around the courses of each fabric to create a space in between the two layers, thus creating a “Scuba Knit” which feels like Neoprene but is not. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters measured in the direction the stitches were formed. The cardigan features a fold over collar with a top layer of shiny fabric composed of a sheet of polyurethane plastic adhered to polyester and wool knit fabric. Additional features include a full front opening with three button closures, long sleeves with self-fabric endings, two front slant patch pockets with flaps and a one button closure (one on either side), and a self-fabric bottom. The cardigan extends to below the waist. The applicable subheading for 0S2AA-0NARB G-Jocely will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 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 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