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

N240155 April 22, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a men’s reversible knit cardigan from China. Dear Ms. Orzol: In your letter dated March 25, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style 00S50S - “Shamshir” is a men’s reversible cut and sewn cardigan constructed from two layers of contrasting color 100% cotton, jersey knit fabric that measures 31 stitches per two centimeters counted in the horizontal direction. Style 00S50S has a self-fabric hood with a drawstring; a full front opening with a reversible zipper closure; long sleeves finished with double needle stitching; curled raw edges at the sleeve ends and at the bottom of the garment; side entry pockets below the waist on one of the reversible sides; and a straight bottom finished with double needle stitching. The applicable subheading for Style 00S50S – “Shamshir” 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 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