The tariff classification of a women’s cardigan from Indonesia

N305695 August 29, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Eileen Family GEODIS Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a women’s cardigan from Indonesia Dear Ms. Family: In your letter dated August 5, 2019, you requested a tariff classification ruling on behalf of Belk International, Inc. As requested, your sample will be returned. Style 238T031, is a women’s cardigan constructed from 82 percent rayon, 15 percent polyester and 3 percent spandex 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 shawl collar, a full front opening with no means of closure, long sleeves with rib knit endings, two side pockets at the waist area, and a hemmed bottom extending to below the waist. In your correspondence, you refer to the garment as a robe and state that the garment will be sold in the “Intimate Other” section of department stores. Garments of this style and construction, however, are considered multi-use garments that may be worn in a variety of informal situations in and around the home. The garment can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). As as result, Customs considers this garment to be a casual wear cardigan which is more specifically provided for under heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). Consequently, the applicable subheading for style 238T031 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Other: Women’s or 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 via email at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division