The tariff classification of a men’s cardigan style garment from Sri Lanka

N292504 December 27, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Jessica Ko PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s cardigan style garment from Sri Lanka Dear Ms. Ko: In your letter dated November 27, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style PR5678 “CKU Full Zip Sleep Hoodie” is a men’s upper body garment constructed from 95% cotton and 5% elastane knit fabric. The fabric measures 23 stitches per two centimeters counted in the horizontal direction. Style PR5678 features a full front opening with a zippered closure, long, raglan sleeves with rib knit cuffs, a self fabric hood with a drawstring, a large heat transfer logo across the chest, two kangaroo-style patch pockets at the waist, fabric tape on the inner rear neckline, and a loose-fitting, rib knit bottom band. Although you have described the garment as sleepwear, it is indistinguishable from garments designed and primarily used as loungewear. Specifically, the hood, zipper, and drawstring are styling features generally found on outerwear garments. These characteristics contradict the claim that this item is sleepwear. Consequently, the applicable subheading for Style PR5678 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 will be 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 https://hts.usitc.gov/current. 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