The tariff classification of a women’s knit upper body garment from Vietnam

N326430 June 16, 2022 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lesa Hubbard JC Penney Purchasing LLC 2401 S. Stemmons Freeway Lewisville, TX 75067 RE: The tariff classification of a women’s knit upper body garment from Vietnam Dear Ms. Hubbard: In your letter dated June 2, 2022, you requested a tariff classification for a women’s knit upper body garment. The sample will be retained by this office. Item # 340729 is a women’s cardigan style garment constructed from 70 percent rayon, 25 percent nylon and 5 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 style garment features seven panels (four in the front and 3 in the back), a round finished neckline, a full front opening with a zipper closure, long hemmed sleeves and a hemmed peplum band that reaches to below the waist. The cardigan has shoulder pads and is fully lined. The cardigan has characteristics common to garments of heading 6110. Consequently, the applicable subheading for item 340729 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: 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 at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division