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

N164066 June 3, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Maria Chioccola Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a men’s knit cardigan from China. Dear Ms. Chioccola: In your letter dated May 2, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 103718 is a men’s cut and sewn cardigan constructed from both knit and woven fabrics. The garment features a rib knit shawl collar, a full front opening with six button closures, long set-in sleeves with rib knit cuffs, a woven fabric lining on the front panels, two patch pockets below the waist with pointed pocket flaps, and a rib knit bottom. The knit portions of the garment are of 100% cotton and consist of the entire back panel, the sleeves, the shawl collar, the two and one-quarter inch wide front placket, two cable knit inserts on the front panels, and the rib knit waistband. Each of the cable knit inserts measures approximately two and one-half inches wide by ten inches long. The back panel and the sleeves are of double knit fabric that measures 12 stitches per 2 centimeters counted in the horizontal direction. The 100% cotton, woven corduroy portions of the garment consist of the remainder of the front panels, the pockets, and the pocket flaps. The knit portions of the garment comprise over 60% of the visible surface area of the garment and impart the essential character to the garment. Consequently, the applicable subheading for Style 103718 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 the 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