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

N035337 September 9, 2008 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2040 Mr. Stephen C. Liu Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of a men’s sweatshirt from China. Dear Mr. Liu: In your letter dated August 6, 2008, you requested a tariff classification ruling on behalf of K. J. Sportswear. As requested, your sample will be returned. Style M640DABS, “Men’s Billabong Pullover,” is a men’s sweatshirt constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. The garment has an all-over screen print design and features a self-fabric hood lined with sherpa pile fabric; a drawstring on the hood; long sleeves with rib knit cuffs; a large appliqué across the chest; a pouch pocket below the waist; and a rib knit bottom. The applicable subheading for Style M640DABS will be 6110.20.2040, 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: 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 M640DABS falls within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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