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

N151755 April 1, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Angela Johnson Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a men’s knit cardigan from Cambodia. Dear Ms. Johnson: In your letter dated March 3, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style MA315156 is a men’s cut and sewn cardigan constructed from 100% polyester, finely knit micro-fleece fabric that is napped on the inside and outside surfaces. Style MA315156 has a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with tunnel elastic cuffs; two zippered side entry pockets below the waist; two inner pouch pockets; and a loose fitting, straight hemmed bottom. Style MA315156 will be imported in sizes S-XXL (36-48). You state that the same garment will also be imported as Style MA315156/BT in Men’s Big and Tall sizes 2XB-4XB. The applicable subheading for Styles MA315156 and MA315156/BT will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% 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