The tariff classification of a men’s sweater-like cardigan from Hong Kong.

N107653 June 25, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Yvonne Long Hugo Boss Fashions USA, Inc. 270 Elan Court Midway, GA 31320 RE: The tariff classification of a men’s sweater-like cardigan from Hong Kong. Dear Ms. Long: In your letter dated May 26, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Model Sitok is a men’s sweater-like cardigan constructed from 83% cotton, 14% nylon, 3% elastane knit fabric. The back and the front panels are of jersey knit construction and measure 17 stitches per 2 centimeters counted in the horizontal direction. The sleeves are of 3x2 rib knit construction and measure 36 stitches per 2 centimeters counted in the horizontal direction. Model Sitok has a deep V-neckline; a left over right full front opening with six button closures; long, self-finished sleeves; and a tubular knit bottom. The applicable subheading for Model Sitok 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