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

N246660 October 25, 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 knit cardigan from Bulgaria. Dear Ms. Orzol: In your letter dated September 11, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style “00S8MB SBURK” is a men’s cut and sewn cardigan constructed from 100% cotton, finely knit fabric that measures 16 stitches per two centimeters counted in the horizontal direction. The garment is fully lined with a finely knit contrasting color jersey fabric. Style “00S8MB SBURK” has a self-fabric hood with a drawstring and a contrasting color knit fabric lining; a full front opening with a zipper closure; long sleeves with finely knit banded cuffs; a leather label sewn onto the bottom left front panel; and a finely knit banded bottom. The applicable subheading for Style “00S8MB SBURK” 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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division