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

Ms. Marilyn Santos
Supreme International, LLC.
3000 NW 107th Avenue
Miami, FL 33172

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

Dear Ms. Santos:

In your letter dated May 5, 2009 you requested a classification ruling. As requested, your sample is being returned to you.

The submitted sample, style 89FG0003, is a woman’s “C&C California” label cardigan that is constructed of 100% cashmere knitted 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 draped v-shaped neckline, a full front opening with no means of closure, long sleeves with a rib knit finish at the sleeve endings, and a straight garment bottom.

The applicable subheading for the cardigan will be 6110.12.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of Kashmir (cashmere) goats: Wholly of cashmere: Other: Women’s or girls’. The duty rate will be 4% 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