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

N237871 February 7, 2013 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 China. Dear Ms. Zarzecki: In your letter dated January 21, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style EZ393, is a woman’s cut and sewn “ENZA®” label sweatshirt that is constructed from 70% cotton and 30% polyester knit fabric that is significantly napped on the inner surface. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline, a self-fabric hood that can be tightened by means of a drawstring, long sleeves with ribbed cuffs, and a tight fitting ribbed garment bottom. The garment extends from the shoulders to below the waist. In your letter you state the garment will be offered in ladies sizes XS – 4XL. The applicable subheading for style EZ393 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