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

N024691 April 10, 2008 CLA-2-61:OT:RR:NC:WA:N3:356 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 Pakistan. Dear Mr. Ryu: In your letter dated March 11, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 8321-1583 is a men’s sweatshirt constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style 8321-1583 has a rib knit crew neckline, long sleeves with rib knit cuffs; a pouch pocket below the waist; embroidery on the left chest and the right sleeve; a half-moon sweat patch at the rear neckline; a woven fabric label on the lower right portion of the rear panel; and a rib knit bottom. The applicable subheading for Style 8321-1583 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/. Style 8321-1583 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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