The tariff classification of a men’s cardigan from Cambodia.

N276128 June 24, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Jaehee Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a men’s cardigan from Cambodia. Dear Ms. Kim: In your letter dated April 29, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style GN09273614, is a men’s cut and sewn cardigan constructed from 95% polyester, 5% spandex, finely knit fabric that is brushed on the inside surface. The fabric measures 30 stitches per 2 centimeters counted in the horizontal direction. The garment features a full front opening with a zippered closure; a self-fabric stand-up collar finished with contrast color capping; long sleeves with contrast color cuffs; an embroidered logo on the left chest; two side entry pockets below the waist; and a straight, hemmed bottom. The applicable subheading for Style GN09273614 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: other: men’s or boys’: other. The rate of duty will be 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division