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NY N010992




May 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2079

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway
21st Floor
New York, NY 10018

RE: The tariff classification of a girls’ cardigan from Vietnam.

Dear Ms. Whitley:

In your letter dated May 4, 2007, on behalf of Limited Too, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, Style S/302289 - Justice is a girl’s cardigan constructed from 100% cotton finely knit fabric. The outer surface of the garment measures over nine stitches per two centimeters in the direction the fabric is formed. The garment features a hood, long sleeves, a full frontal opening secured with a zippered closure, two front buttoned flap pockets and a loose ribbed knit waistband. The article is not a jacket because it does not offer sufficient protection against the elements.

The applicable subheading for style S/302289 - Justice will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton, other, other: other: women’s or girls’: other. The rate of duty will be 16.5 percent 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,

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