The tariff classification of a women’s cardigan style garment from China

N325771 August 26, 2022 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Krisanne Fischer Geodis 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a women’s cardigan style garment from China Dear Ms. Fischer: In your letter dated April 26, 2022, you requested a tariff classification for a women’s cardigan style garment on behalf of your client, QVC. The response was delayed due to laboratory analysis. The sample was destroyed during laboratory analysis. Style #S49388 is a women’s knit cardigan style garment constructed from a base knit mesh fabric of 100 percent nylon and embroidery throughout of 100 percent cotton. The cardigan style garment features a round neckline, a full front opening without a means of closure, short, scalloped sleeves and a straight scalloped bottom that reaches to the waist all the way around. The laboratory has reported that style #S49388 is constructed from a warp knit base fabric of 100 percent nylon and embroidered with a separate 100 percent cotton yarn. The overall fiber content of the sample is 73.4 percent cotton and 26.6 percent nylon. Consequently, the applicable subheading for style #S49388 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: Other: Women’s or girls: Other. The rate of duty will be 16.5 percent ad valorem. GRI 3(a)(2), noted. 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