The tariff classification of men’s knit cardigans from China.

N289563 September 21, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Susana Li Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of men’s knit cardigans from China. Dear Ms. Li: In your letter dated August 22, 2017, you requested a tariff classification ruling. As requested, the submitted samples will be returned. Style ALF72681 is a men’s cut and sewn cardigan constructed from 70% cotton, 30% polyester, knit fabric that measures 25 stitches per two centimeters counted in the horizontal direction. Style ALF72681 features a stand-up collar, a full front opening with a zippered closure, long, hemmed sleeves, two side entry pockets below the waist, and a straight, hemmed bottom. The collar, sleeves, and pocket trim are of contrasting fabric. Style ALF773100001 is a men’s cut and sewn cardigan that features a contrasting color stand-up collar, a full front opening with a zippered closure, a contrasting color front yoke; long, hemmed sleeves, two side entry pockets below the waist, and a straight, hemmed, bottom. The garment is constructed from three different knit fabrics. The front yoke is cut and sewn from 60% cotton, 40% polyester, ottoman knit fabric that measures 23 stitches per two centimeters counted in the horizontal direction. The remainder of the upper portion of the front panels is constructed from 52% cotton, 48% polyester, jersey knit fabric that measures 21 stitches per two centimeters counted in the horizontal direction. The remainder of the front panels, the collar, the sleeves, and the back panel are constructed from 60% cotton, 40% polyester, finely knit interlock fabric that measures 25 stitches per two centimeters counted in the horizontal direction. You have asked whether Styles ALF72681 and ALF773100001 are classifiable under subheading 6101.20.2010, Harmonized Tariff Schedule of the United States (HTSUS). Each of the garments lacks the character of an outerwear jacket. The styling, cut, and features do not support a finding that the items are outerwear jackets that are designed for wear over all other clothing for protection against the weather. Rather, we believe that each of the garments will be worn in the manner of a cardigan. Consequently, the applicable subheading for Styles ALF72681 and ALF773100001 will be 6110.20.2069, 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 duty rate 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division