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

N138435 January 6, 2011 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2045 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s sweatshirt from Pakistan. Dear Mr. Rizner: In your letter dated December 13, 2010 you requested a classification ruling on behalf of Jones and Mitchell. We are retaining your sample for our files. The submitted sample, style 112369, is a woman’s size medium “Jones & Mitchell” label cut and sewn sweatshirt constructed from 60% cotton and 40% polyester knit fabric that is napped on the inner surface. The sweatshirt features a v-shaped neckline with a flatlock stitch finish, a piece constructed hood that can be tightened by means of a drawstring, a patch kangaroo pocket on the lower front panel, long sleeves with tight-fitting rib knit cuffs, and a snug fitting rib knit bottom. The garment extends to below the waist. You state in your letter that the garment will be available in women’s sizes S-XL. The applicable subheading for the sweatshirt 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 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