CLA-2-61:OT:RR:NC:N3:356
Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of a men’s knit cardigan from China.
Dear Ms. Orzol:
In your letter dated October 12, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 00SXQB 0PAOE S-BIKER is a men’s cut and sewn cardigan that features a stand-up collar with a snap closure at the neckline; a full front opening with a zippered closure; long, set-in sleeves with zippered closures at the cuff; grommets located under each arm; two slanted pockets with zippers at the waist; curled raw edges at the sleeve ends and at the bottom of the front and side panels; and a straight, hemmed bottom at the two back panels.
The garment is constructed from both knit and woven fabrics. The front panels, the side panels, and the sleeves are constructed of 100% cotton, French terry knit fabric that measures 19 stitches per two centimeters counted in the horizontal direction. The neckline, the two back panels, and the shoulders are constructed from 100% nylon woven fabric.
The essential character of the garment is imparted by the cotton front panels and sides. Consequently, the applicable subheading for Style 00SXQB 0PAOE S-BIKER 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 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