The tariff classification of a men’s sweatshirt from the Philippines.

N173177 July 28, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2040 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s sweatshirt from the Philippines. Dear Ms. Xie: In your letter dated June 27, 2011, you requested a tariff classification ruling. As requested your sample is being returned. Style 7808083 “Wilford Half Zip Snap” is a men’s sweatshirt constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style 7808083 features a stand-up collar with contrasting waffle knit fabric on the inner collar; a partial front opening with a zip-through closure; a covered placket; four snap closures on the placket; long sleeves with rib knit cuffs; large embroidered designs on the left sleeve and on the left chest; and a rib knit bottom. The applicable subheading for Style 7808083 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 the 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