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

N094610 March 4, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2045 Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a women’s garment from Cambodia. Dear Ms. Carothers: In your letter dated February 9, 2010, you requested a tariff classification ruling. We are retaining the submitted sample for our files. Style S9169 is a women’s “Champion” label sweatshirt constructed of a 80% cotton 20% polyester finely knit fabric that has been napped on the inner surface. The garment was identified as a jacket, however, it is more accurately described as a sweatshirt due to construction features. The garment features a front neckline with a partial zipper opening, a hood with a drawstring tightener, long sleeves with close fitting cuffs, a kangaroo patch pocket at the lower front panel, and a close fitting ribbed knit bottom band. The garment extends from the shoulders to below the waist. The applicable subheading for the garment will be 6110.20.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Sweatshirts: Women’s or girls’. The duty rate will be 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 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