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

N205387 March 22, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Mr. Georgios Nicolacopoulos Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a men’s knit cardigan from China. Dear Mr. Nicolacopoulos: In your letter dated February 16, 2012, you requested a tariff classification ruling. The sample submitted will be returned. Style 05D00Q 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 05D00Q features a deep V-neckline with a rib knit shawl collar; a full front opening with six button closures that fasten left over right; long sleeves with rib knit cuffs; two inset pockets below the waist; a woven label on the left pocket; and rib knit fabric on the pocket openings and bottom of the garment. The applicable subheading for Style 05D00Q 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: Men’s or boys’: Other. The rate of duty 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 the ruling 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 the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division