The tariff classification of a women’s cardigan from China

N296547 May 24, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.12.1060 Ms. Susana Li Macy’s Merchandising Group 11 Penn Plaza New York, New York 10001 RE: The tariff classification of a women’s cardigan from China Dear Ms. Li: In your letter dated April 26, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. Style CC455520001 is a woman’s cardigan constructed from 100 percent cashmere 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 fold over collar with lapels, 2 front panels and 2 back panels, a sweat patch on the upper back panel, a full front opening with two button closures, long finished sleeves with a self-fabric placket with 2 faux buttons. The self-fabric placket with the two faux buttons is sewn one inch from the bottom side of each sleeve. Additional features include two faux welt pockets (one on each side) below the waist, and a self-finished bottom. The garment extends to below the waist. The applicable subheading for style CC455520001 will be 6110.12.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments, knitted or crocheted: Of wool or fine animal hair: Of Kashmir (cashmere) goats: Wholly of cashmere: Other: Women’s or girls’. The rate of duty will be 4 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