CLA-2-61:OT:RR:NC:WA:356

Ms. Yvonne Long
Hugo Boss Fashions USA, Inc.
270 Elan Court
Midway, GA 31320

RE: The tariff classification of a men’s sweater-like cardigan from Hong Kong.

Dear Ms. Long:

In your letter dated May 26, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

Model Sidoroso is a men’s sweater-like cardigan constructed from 75% cotton, 21% nylon, 4% elastane, jersey knit fabric that measures 19 stitches per 2 centimeters measured in the horizontal direction. Model Sidoroso has a deep V-neckline; a left over right full front opening with five button closures; long sleeves with rib knit cuffs; and a rib knit bottom.

The applicable subheading for Model Sidoroso 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: other: men's or boys'. The duty rate is 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 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