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

N243734 July 19, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Ivory Wong American Eagle Outfitters, Inc. 401 Fifth Avenue New York, NY 10016 RE: The tariff classification of a men’s knit cardigan from Pakistan. Dear Ms. Wong: In your letter dated July 1, 2013, you requested a tariff classification ruling on behalf of Blue Star Imports L.P., a wholly owned subsidiary of American Eagle Outfitters, Inc. As requested, your sample will be returned. Style 9026 is a men’s cut and sewn cardigan constructed from 84% cotton, 16% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 19 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit shawl collar with a deep V-neckline; a full front opening with five button closures that fasten left over right; a rib knit placket; long sleeves with rib knit cuffs; self-fabric elbow patches; a half-moon patch at the rear neckline; two pouch pockets below the waist; an embroidered logo on the lower left front panel; rib knit fabric at the pocket openings; and a rib knit bottom. Although you suggest classification in 6101.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), the deep V-neckline does not provide the necessary protection against the elements that is required of a jacket. Consequently, the applicable subheading for Style 9026 will be 6110.20.2069, 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