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

N192217 December 7, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Mr. Jeff Cross All-Pack Express 2720 Airport Drive Columbus, OH 43219 RE: The tariff classification of a men’s knit cardigan from China. Dear Mr. Cross: In your letter dated November 2, 2011, you requested a tariff classification ruling on behalf of Top Value Inc. As requested your sample is being returned. Style GK11-H013 is a men’s cardigan constructed from 70% cotton, 30% polyester, 1x1 rib knit fabric that measures 47 stitches per two centimeters counted in the horizontal direction. Style GK11-H013 has a deep V-neckline, a full front opening with six button closures, long sleeves with self-fabric banded cuffs, patch pockets below the waist, an embroidered logo on the left chest, and a self-fabric banded bottom. The applicable subheading for Style GK11-H013 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 rate of 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