The tariff classification of a woman’s garment similar to a T-shirt from Peru.

NY L88183 November 16, 2005 CLA-2-61:RR:NC:WA:361 NY L88183 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Mr. Joseph R. Hoffacker Barthco Trade Consultants 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s garment similar to a T-shirt from Peru. Dear Mr. Hoffacker: In your letter dated October 12, 2005, on behalf of your client Broder Brother, you requested a classification ruling for a woman’s knit garment. The submitted sample, Style #HY140, is a woman’s garment, similar to a T-shirt constructed from 100% lightweight jersey knit cotton fabric. The garment features a V-neckline in front, short raglan sleeves with rib knit cuffs, and a straight hemmed bottom. The applicable subheading for Style HY140 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other. The rate of duty will be 16.5% ad valorem. Style HY140 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division