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

N235305 November 27, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2045 Ms. Mary Zarzecki One Stop Imprintable Fashions 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of a woman’s sweatshirt from Pakistan. Dear Ms. Zarzecki: In your letter dated November 7, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style EZ395, is a woman’s “ENZA®” label sweatshirt constructed from 60% cotton and 40% polyester knit fabric that is napped on the inner surface. The sweatshirt features a v-notch at the front neckline, a piece constructed hood that can be tightened by means of a drawstring, a kangaroo patch 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 XS-4XL. 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division