The tariff classification of a men’s cardigan from China

N293046 April 3, 2018 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Mr. Matthew Chizeck Lands’ End 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of a men’s cardigan from China Dear Mr. Chizeck: In your letter dated December 15, 2017, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The portion of the sample remaining after testing will be returned, as you requested. The submitted sample, Style 492815 “CSC Delta Warming Cardigan Sweater - Big,” is a men’s cut and sewn cardigan constructed from jersey knit fabric that measures 14 stitches per two centimeters counted in the horizontal direction. You have stated that the fiber content of this fabric is 60% cotton and 40% modal, and you have further indicated that the fabric is plaited on its inner surface with 100% nylon. Style 492815 features a left over right, full front opening with six button closures, a rib knit collar that extends to form the front plackets, a rib knit rear yoke, long sleeves with rib knit cuffs, two vent holes at the left chest, and a straight, rib knit bottom. U.S. Customs and Border Protection laboratory analysis has determined that the fabric of Style 492815 is plaited, and that its overall fiber content is 52.6% cotton, 34.9% rayon (modal), and 12.5% nylon. The applicable subheading for Style 492815 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