CLA-2-61: OT:RR:NC:N3:359

Mr. Jose Gonzalez
HSN
1 HSN Drive
St. Petersburg, FL 33729

RE: The tariff classification of a woman’s cardigan from China.

Dear Mr. Gonzalez:

In your letter dated December 27, 2013, you requested a classification ruling. As requested, your sample is being returned to you.

The submitted sample, style TJ16298A-8523, is a woman’s “G by Giuliana Rancic” label cut and sewn cardigan that is constructed from 57% cotton and 43% modal jersey knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan extends to below the waist and features a full front opening with no means of closure, a fold-over collar, long hemmed sleeves, draped front panels, and a hemmed garment bottom.

The applicable subheading for style TJ16298A-8523 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 (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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 Mitchel Bayer at 646-733-3102.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division