The tariff classification of a men’s knit garment, similar to a T-shirt, from Vietnam

N057322 May 13, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6109.10.0027 Mr. John Nagel Ms. Katie Carothers Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit garment, similar to a T-shirt, from Vietnam Dear Mr. Nagel and Ms. Carothers: In your letter dated April 8, 2009, you requested a tariff classification ruling. As requested, your sample is being returned. Style T9543 is a men’s garment that is similar to a T-shirt. Style T9543 is constructed from 60% cotton, 40% polyester, finely knit jersey fabric that weighs less than 200 grams per square meter. The garment features a rib knit crew neckline, short hemmed sleeves, a small embroidered logo on the left sleeve, and a straight hemmed bottom. The applicable subheading for Style T9543 will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: men’s or boys’: other. The duty rate 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/. 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, Robert B. Swierupski Director National Commodity Specialist Division