CLA-2-61:OT:RR:NC:3:359
Ms. Janet Pendris
Hampton Direct Inc.
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a woman’s cardigan from China.
Dear Ms. Pendris:
In your letters dated June 21, 2010 and July 19, 2010 you requested a classification ruling. We are retaining the submitted sample for our files.
The submitted sample, item# 75446, is a woman’s “35 Degree Below” label cardigan that is constructed from 100% polyester knitted fabric that has been brushed on both the inside and outside surfaces. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to below the waist. The cardigan features a piece constructed hood, long hemmed sleeves, a full front zippered opening, two front vertical inset pockets, a floral design embroidered on the lower front panel, a floral design embroidered on the wearer’s upper left sleeve, and a loose fitting hemmed bottom. The garment will be available in different sizes and colors under item numbers 75446 through 75457.
The applicable subheading for the cardigan 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: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division