The tariff classification of a men’s knit pullover from Pakistan.

N238534 March 13, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Mary Zarzecki One Stop Imprintable Fashions 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of a men’s knit pullover from Pakistan. Dear Ms. Zarzecki: In your letter dated February 4, 2013, you requested a tariff classification ruling. The sample submitted will be returned. Style EZ357 is a men’s cut and sewn pullover constructed from 100% cotton, finely knit fabric that is napped on the inside surface. The fabric measures 22 stitches per two centimeters counted in the horizontal direction. Style EZ357 has a lined, self-fabric hood with a drawstring; long sleeves with rib-knit cuffs; a pouch pocket below the waist; and a loose fitting rib knit bottom. Style EZ357 will be imported in Adult (men’s) sizes S - 2XL. Although you believe Style EZ357 is classifiable as a sweatshirt in 6110.20.2040, Harmonized Tariff Schedule of the United States (HTSUS), a sweatshirt must have a snug fitting bottom. Although Style EZ357 has a rib knit bottom band, the band is loose fitting and precludes classification as a sweatshirt. Consequently, the applicable subheading for Style EZ357 will be 6110.20.2069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division