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

N080416 November 12, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Marilyn G. Santos Supreme International, LLC 3000 NW 107th Avenue Miami, FL 33172 RE: The tariff classification of a men’s knit cardigan from China. Dear Ms. Santos: In your letter dated October 9, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 40SK1101 is a men’s cardigan constructed from 100% cotton, knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style 40SK1101 has a self-fabric stand-up collar; a dual closure on the front opening consisting of a full zipper and a placket with six snap closures; long hemmed sleeves; two patch pockets on the chest with flaps and snap closures; side entry pockets below the waist; and a loose fitting, straight hemmed bottom. The applicable subheading for Style 40SK1101 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/. 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