CLA-2-61:OT:RR:NC:3:359

Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway 11th Floor
New York, NY 10003

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

Dear Ms. Lee:

In your letter dated September 24, 2010 you requested a classification ruling. As requested, your sample is being returned to you.

The submitted sample, style D168681, is a woman’s “J. Crew” label cardigan that is constructed from 57% linen and 43% cashmere 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 garment features a v-shaped front neckline, a full front opening with five button closures, long sleeves with rib knit cuffs, two front pockets at the waist area, and a rib knit garment bottom. The garment extends from the shoulders to below the waist.

The applicable subheading for the cardigan will be 6110.90.9077, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of other textile materials (con): Other: Other: Other: Subject to wool restraints: Women’s or girls’. The duty rate will be 6% 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