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

N096950 April 5, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2040 Ms. Tammy L. Reagan Top Apparel dba One Stop, Inc. 2686 Northridge Drive NW Grand Rapids, MI 49544 RE: The tariff classification of a men’s sweatshirt from Pakistan. Dear Ms. Reagan: In your letter dated November 12, 2009 and in your subsequent submission which was received by this office on March 10, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style EZ359 is a men’s hooded sweatshirt constructed from 68% cotton, 32% polyester, finely knit fabric that is napped on the inside surface. Style EZ359 features a self-fabric hood lined with jersey knit fabric; a partial front opening with a laced closure; long sleeves with rib knit cuffs; a pouch pocket below the waist; and a rib knit bottom. The applicable subheading for Style EZ359 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: 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/. 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