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

N121845 September 29, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Kathy Guyer-Martin Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit cardigan from China. Dear Ms. Guyer-Martin and Ms. Carothers: In your letter dated September 2, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style V9289 is a men’s cardigan constructed from 100% polyester, finely knit fabric that measures 40 stitches per 2 centimeters counted in the horizontal direction. Style V9289 has a self-fabric stand-up collar; a full front opening with a zippered closure; an embroidered logo on the left chest; long raglan sleeves with self-fabric cuffs; two side entry pockets below the waist; and a loose fitting, straight hemmed bottom. The applicable subheading for Style V9289 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 boys’: 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 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division