The tariff classification of a woman’s cardigan from Vietnam or Lesotho

N295432 April 19, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 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 Vietnam or Lesotho Dear Ms. Nabors: In your letter dated March 22, 2018, you requested a tariff classification ruling. As requested, your sample is being returned to you. The submitted sample, item XWHO18, is a woman’s cardigan that is constructed from 93% polyester and 7% spandex knit fabric that is brushed on the inner surface. 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 garment features a full front opening with a zipper closure extending through the stand-up collar, a tie closure at the top of the collar, long sleeves with thumb openings at the self-fabric cuffs, two front pockets below the waist area, and a loose fitting garment bottom. The garment extends to below the waist. You asserted classification as a jacket under 6102.30.2010, HTSUS. However, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan of 6110, HTSUS. The applicable subheading for item XWHO18 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 crocheted (con.): of man-made fibers: other: other: other: Women’s or girls’: other. The duty rate will be 32% 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 Renee Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division