The tariff classification of men’s cardigans from Taiwan.

N279605 October 19, 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 men’s cardigans from Taiwan. Dear Ms. Kim: In your letter dated August 17, 2016, you requested a tariff classification ruling. As requested, your samples will be returned. The submitted sample, Style ID60827I, is a men’s cut and sewn cardigan constructed from 100% polyester, finely knit fabric. The fabric measures 35 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 with a contrasting color inner surface; long sleeves with thumbholes; self-fabric capping at the sleeve ends; a contrasting color insert with a vertical zippered pocket on the left chest; contrasting color inserts under each sleeve and at each side of the front and back panels; two side entry pockets with contrasting color zippered closures on the front panels; reflective strips on the front of each sleeve and on the back yoke; and a straight bottom finished with self-fabric capping. The submitted sample, Style ID80827I, is a men’s cut and sewn cardigan constructed from 50% polyester, 50% cotton, finely knit fabric. The fabric measures 25 stitches per 2 centimeters counted in the horizontal direction. The garment features a self-fabric hood with a drawcord and cordlocks; a full front opening with a zippered closure; contrasting color reflective strips at the the top of each front panel; long sleeves with rib knit cuffs; two slanted zippered front pockets below the waist; and a straight bottom finished with elasticized contrasting color capping. As Style ID80827I is constructed from a blend of 50% polyester and 50% cotton fibers, no textile material predominates by weight. Following Note 2(A) of Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the garment will be classified in the heading that occurs last in numerical order among those which equally merit consideration. At the time of entry, U.S. Customs and Border Protection may verify the actual fiber content of Style ID80827I. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below. The applicable subheading for Styles ID60827I and ID80827I will be 6110.30.3053, 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 https://www.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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division