CLA-2-61:OT:RR:NC:N3:359
Mr. Kim Young
BDP International, Inc.
2929 Walker Road NW, 2nd Floor
Grand Rapids, MI 49544
RE: The tariff classification of a woman’s cardigan from Cambodia.
Dear Mr. Kim:
In your letter dated September 2, 2009 you requested a classification ruling on behalf of Meijer Distribution. As requested, your sample is being returned to you.
The submitted sample, style 024PS0145, is a woman’s size 1X “RG Gimmill Ramatex” label cardigan that is constructed from 100% cotton 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 full front opening with a zipper closure, a self-fabric stand-up collar, long lose fitting hemmed sleeves, and a loose-fitting self-fabric banded bottom. Style 024PS0145 lacks tightening at the wrists and the garment bottom that are necessary for protection against the elements to warrant classification as a jacket of 6102, HTSUS. Therefore, the garment is properly classified as an other cardigan of 6110, HTSUS.
The applicable subheading for the cardigan 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division