The tariff classification of a women’s garment from Pakistan.

N076197 October 7, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2045 Ms. Tammy Reagan One Stop DBA Top Apparel 2686 Northridge Drive NW Grand Rapids, MI 49544 RE: The tariff classification of a women’s garment from Pakistan. Dear Ms. Reagan: In your letter received September 17, 2009, you requested a tariff classification ruling. We are retaining the submitted sample for our files. Style EZ341 is a woman’s sweatshirt that is constructed from 68% cotton, 32% polyester finely knit fabric that is napped on the inside surface. The garment features a self-fabric hood with a drawstring, long sleeves with ribbed cuffs, a front kangaroo pocket, and a ribbed bottom. The applicable subheading for the garment will be 6110.20.2045, 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: women’s or girls’. The rate of duty will be 16.5 percent 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 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division