While writing the name of the substituents in alphabetical order, the prefixes such as di, tri, tetra, penta, hexa, etc. are not considered. Therefore, as "e" of ethyl comes before "m" of dimethyl thus, lower locant 3 assigned to ethyl group and is written first.
Hence, the correct IUPAC name is 3-Ethyl-4,4-dimethylbutane.