The tariff classification of a woman’s cardigan from Indonesia

N290452 October 13, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Moncy Nabors J. C. Penney Purchasing Corporation 6501 Legacy Drive MS 4202 Plano, TX 75024 RE: The tariff classification of a woman’s cardigan from Indonesia Dear Ms. Nabors: In your letter dated September 7, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Item 175628 is a woman’s cardigan constructed from 60 percent cotton and 40 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a self-fabric hood with a drawstring, a full front opening with a zipper closure, long sleeves with rib knit cuffs, two front pockets at the waist, and a loose fitting side vented rib knit bottom. The garment extends to below the waist. You suggest classification as a jacket under subheading 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS); however, the loose fitting side vented bottom of the cardigan would not provide sufficient protection against the elements to warrant classification as such. Item 175628 has characteristics of garments in heading 6110, HTSUS. Consequently, the applicable subheading for item 175628 will be 6110.20.2079, (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: 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 via email at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division