The tariff classification of a men’s sweatshirt from Vietnam.

NY L89868 February 9, 2006 CLA-2-61: RR:NC:TA:N3:356 L89868 CATEGORY: Classification TARIFF NO.: 6110.20.2040 Mr. Andre Ryu Wicked Fashion, Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a men’s sweatshirt from Vietnam. Dear Mr. Ryu: In your letter dated January 9, 2006, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5325-1559 is a men’s sweatshirt constructed from 60% cotton, 40% polyester, finely knit fabric that is napped on the inside surface. Style 5325-1559 features a self-fabric hood; long sleeves with rib knit cuffs; large appliqués and embroidery on the center chest; a pouch pocket below the waist; and a rib knit bottom. The applicable subheading for Style 5325-1559 will be 6110.20.2040, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: sweatshirts: men's or boys'. The rate of duty 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/. Style 5325-1559 falls within textile category designation 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division