The tariff classification of a woman’s knit T-shirt from Nicaragua.

NY M83216 June 14, 2006 CLA-2-61:RR:NC:WA:361 NY M83216 CATEGORY: Classification TARIFF NO.: 6109.10.0040 Mr. John Nagel Sara Lee Branded Apparel International Trade Department 1000 E. Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a woman’s knit T-shirt from Nicaragua. Dear Mr. Nagel: In your letter dated May 9, 2006, you requested a classification ruling for a woman’s knit T-shirt. The submitted sample, Style #9159 is a woman’s T-shirt constructed from 95% cotton, and 5% spandex knit fabric. The garment weighs less than 200 grams per square meter and features a round neckline, short hemmed sleeves, and a straight hemmed bottom. We are returning your sample as you requested. The applicable subheading for the T-shirt Style #9159, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), 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, T-shirts, women’s. The rate of duty 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/. The T-shirt, Style 9159, 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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division