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

N061975 June 24, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2040 Mr. John P. Nagel Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s sweatshirt from Honduras. Dear Mr. Nagel and Ms. Carothers: In your letter dated May 21, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5496 is a men’s sweatshirt constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 21 stitches per 2 centimeters counted in the horizontal direction. Style 5496 features a self-fabric hood with a drawstring, long sleeves with rib knit cuffs, a pouch pocket below the waist, and a rib knit bottom. The applicable subheading for Style 5496 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