The tariff classification of a men’s cardigan from China or Pakistan.

N026537 May 9, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of a men’s cardigan from China or Pakistan. Dear Ms. Cumins: In your letter dated April 21, 2008, you requested a tariff classification ruling on behalf of Jordache Limited. As requested, your sample will be returned. Style 6856 is a men’s cardigan constructed from 100% cotton, finely knit fabric that is napped on the inside surface. The fabric has an all-over print design and measures 24 stitches per 2 centimeters counted in the horizontal direction. Style 6856 is cut and sewn and features a lined, self-fabric hood with a drawstring; a full front opening with a zippered closure; long sleeves with rib knit cuffs; appliqués on the center chest; pouch pockets below the waist; and a loose fitting rib knit bottom. Although you state that you believe Style 6856 should be classified as a jacket in HTSUS 6101.20.0010, the loose fitting bottom does not provide protection against the elements as required for jackets. Consequently, the applicable subheading for Style 6856 will be 6110.20.2069, 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: other: men's or boys'. The duty rate is 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/. Style 6856 falls within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division