CLA-2-61:OT:RR:NC:3:358

Ms. Liz Franqui
Hartstrings L.L.C.
270 East Conestoga Road
Strafford, PA 19087

RE: The tariff classification of a girl’s sweater from Hong Kong.

Dear Ms. Franqui:

In your letter dated September 3, 2009, you requested a classification ruling. Your sample will be returned to you. The submitted sample, Style H7237, is described as a girl’s cardigan sweater. The item is constructed from jersey knit cotton fabric. The outer surface of the garment fabric is constructed with fewer than nine stitches per two centimeters measured in the direction that the stitches were formed. The sleeveless garment has a cable knit design, a standup collar, and a full front opening that fastens right over left and is secured by nine plastic buttons. It has a high waist and a flared lower body which creates the visual impression of a sweater dress. The style is marketed and sold as a cardigan sweater. The applicable subheading for Style H7237 will be 6110.20.2025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: sweaters: girls’. 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 Bruce Kirschner at 646-733-3048.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division