The tariff classification of men’s and boys’ sweatshirts from Pakistan.

N260792 February 10, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2040 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ sweatshirts from Pakistan. Dear Ms. Paitsell: In your letter dated December 16, 2014, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 229188 “Breakout Hoodie,” is a men’s sweatshirt constructed from 60% cotton, 40% polyester, finely knit fabric that is napped on the inside surface. The garment is made to men’s specifications and features a lined, self-fabric hood with a drawstring; long sleeves with rib knit cuffs; a heat seal logo at the right bottom; rib knit fabric inserts at the shoulders and at each side; a pouch pocket below the waist, and a rib knit bottom. Style 229188 will be imported in Adult (Men’s) sizes S - 4XL. You state that the same garment will be imported as Style 229288 in Youth (Boys’) sizes S – XL. The applicable subheading for Styles 229188 and 229288 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: other: 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 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division