The tariff classification of a women’s knit cardigan from Jordan

N329265 November 22, 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 cardigan from Jordan Dear Ms. Hubbard: In your letter dated November 9, 2022, you requested a tariff classification for a women’s cardigan style upper body garment. As requested, your sample will not be returned. Style PPK345839 is a women’s cardigan style garment constructed from 87 percent polyester and 13 percent spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitched per two centimeters in the direction the stitches were formed. The cardigan features a fold over collar, a full front opening without a means of closure, long hemmed sleeves with thumb holes, a straight hemmed bottom, and two self-fabric patch pockets (one on either side of the front panels). The cardigan reaches to below the waist. The applicable subheading for style PPK345839 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