The tariff classification of men’s knit cardigans from China.

N227440 August 14, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Michael S. McCullough Vandegrift Forwarding Company Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of men’s knit cardigans from China. Dear Mr. McCullough: In your letter dated July 20, 2012, you requested a tariff classification ruling on behalf of CFL Commercial Offshore De Macau Ltd. As requested, the submitted samples will be returned. Style MK698 is a men’s cut and sewn cardigan constructed from 100% polyester, finely knit fabric that is brushed on the inside and outside surfaces. Style MK698 features a stand-up collar; a full front opening with a zippered closure; long, loose fitting, hemmed sleeves; an embroidered appliqué on the left chest; a large embroidered logo on the back panel; and a loose fitting, straight, hemmed bottom. Style MK721 is a men’s cut and sewn cardigan constructed from 100% polyester, finely knit fabric that is napped on the inside and outside surfaces. Style MK721 features a stand-up collar; a full front opening with a zippered closure; long, loose fitting, hemmed sleeves; an inset pocket with a snap closure on the left chest; an embroidered brand name above the pocket; embroidered block letters at the rear neckline; and a loose fitting, straight, hemmed bottom. The loose fitting, hemmed bottom and sleeves do not provide protection against the elements as required for classification as jackets in heading 6101. Because of the cut and styling features of the garments, we do not believe they are designed for wear over the skin or underwear as shirts of heading 6105. Rather, we believe the garments are designed for wear over another garment in the manner of a sweater or similar garment of heading 6110. Consequently, the applicable subheading for Styles MK698 and MK721 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 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