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

N250749 March 11, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s knit cardigan from Mexico. Dear Ms. Florentino: In your letter dated February 20, 2014, you requested a tariff classification. As requested, your sample will be returned. The submitted sample, Style 7710 “Rival Jacket,” is a men’s cut and sewn cardigan constructed from 100% polyester, finely knit tricot fabric that is brushed on the inner surface. The fabric measures 35 stitches per two centimeters counted in the horizontal direction. The garment features a self-fabric stand up collar with contrast color edging; a full front opening with a zippered closure; long, raglan sleeves with fabric covered elasticized cuffs; slanted pockets below the waist; contrast color piping and contrast color inserts on the front panel and on each sleeve; and a loose fitting, self-fabric bottom band. Style 7710 will be imported in Adult (men’s) sizes S -3XL. You state that the same garment will be imported as Style 7711 in Youth (Boys’) sizes S – L. The applicable subheading for Styles 7710 and 7711 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 boy’s: 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division