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

N160735 May 9, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.11.0070 Ms. Maureen Metzinger Lord and Taylor LLC 424 Fifth Avenue New York, NY 10018 RE: The tariff classification of a men’s knit cardigan from China. Dear Ms. Metzinger: In your letter dated April 12, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style B1F1SR2519 is a men’s cardigan that features a rib knit turtleneck collar, a full front opening with seven button closures, long set-in sleeves with rib knit cuffs, two patch pockets on the chest with buttoned flaps, two patch pockets below the waist with buttoned flaps, a rear yoke, a buttoned tab on the upper back panel, and a two and one-half inch wide rib knit waistband. The garment is constructed from three different knit fabrics. The front panels, including the patch pockets and the pocket flaps, are constructed from finely knit, 100% boiled wool fabric. The narrow placket is of 100% cotton, rib knit fabric. The sleeves and the overlay forming the rear yoke are constructed from 100% cotton, 1x1 rib knit fabric that measures 10 stitches per 2 centimeters counted in the horizontal direction. The remainder of the back panel is constructed from 100% cotton, jersey knit fabric that measures 10 stitches per 2 centimeters counted in the horizontal direction. The essential character of the garment is imparted by the boiled wool front panels. Consequently, the applicable subheading for Style B1F1SR2519 will be 6110.11.0070, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: other: men's or boys’. The rate of duty will be 16% 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