The tariff classification of men’s and boys’ sweatshirts from Pakistan.

N239835 April 4, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2040 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ sweatshirts from Pakistan. Dear Ms. Florentino: In your letter dated March 15, 2013, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, Style 222808 “Fuse Hoodie,” is a men’s sweatshirt constructed from finely knit fabric that is napped on the inside surface. The fiber content will be 60% cotton, 40% polyester in solid colors and 65% cotton, 35% polyester in heather colors. The garment has a lined, self-fabric hood with a drawstring; long sleeves with rib knit cuffs; a pouch pocket below the waist; a high density logo on the lower right sleeve, and a rib knit bottom. Style 222808 will be imported in Adult (men’s) sizes S – 4XL. You state that the same garment will be imported as Style 222828 in Youth (boys’) sizes S - XL. The applicable subheading for Styles 222808 and 222828 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: 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 the 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division