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

N145061 February 22, 2011 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit cardigan from Sri Lanka. Dear Ms. Rainbow: In your letter dated January 21, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style ZN2876 is a men’s cut and sewn cardigan constructed from 100% cotton, finely knit French terry fabric that measures 21 stitches per two centimeters counted in the horizontal direction. Style ZN2876 has a lined hood with a drawstring; a full front opening with a zippered closure; long, hemmed, loose fitting sleeves; contrasting color woven fabric overlays on the hood and on the sleeves; two zippered side entry pockets on the front panels; and a straight, hemmed bottom. The applicable subheading for Style ZN2876 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