CLA-2-61:OT:RR:NC:3:359
Ms. Cyndi Bergamini
Charming Shoppes Inc.
3750 State Road
Bensalem, PA 19020
RE: The tariff classification of a woman’s cardigan from Vietnam and possibly other countries.
Dear Ms. Bergamini:
In your letter dated October 12, 2009 you requested a classification ruling. As requested, your sample is being returned to you.
Item 424-2813-00 is a woman’s short sleeve cardigan that is constructed from 86% cotton, 10% polyester, and 4% spandex French terry knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a drawstring hood, short sleeves with loose fitting ribbed knit banded bottoms, a full front zippered opening, two kangaroo-style pockets at the waist with rib knit trim, and a ribbed knit banded garment bottom. You have indicated that the garment will carry the “Fashion Bug” label.
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: Of cotton: 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