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

N270521 November 20, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Mr. Garrett Ching Grand CHB 3047 W. Valley Blvd. Alhambra, CA 91803 RE: The tariff classification of a men’s knit cardigan from China. Dear Mr. Ching: In your letter dated October 12, 2015, you requested a tariff classification ruling on behalf of your client, Wintop Fashion USA, Inc. The sample submitted will be returned. Style “M16-219-32/1-DBL Face” is a men’s cut and sewn cardigan constructed from 98% cotton, 2% nylon, finely knit, double-faced jacquard fabric. The fabric measures 26 stitches per two centimeters counted in the horizontal direction. Style “M16-219-32/1-DBL Face” features a self-fabric stand up collar; a full front opening with a zippered closure; long, hemmed sleeves; pockets below the waist; and a loose fitting, straight hemmed bottom. The applicable subheading for Style “M16-219-32/1-DBL Face” 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 rate of duty 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 Maryalice Nowak @maryalice.nowak.cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division