The tariff classification of a men’s knit garment from Honduras.

N062797 July 1, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6109.10.0027 Ms. Jenny Helm Gear for Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a men’s knit garment from Honduras. Dear Ms. Helm: In your letter dated May 28, 2009, you requested a tariff classification ruling. Your sample is being retained for our files. Style G2332 is a men’s garment that is similar to a T-shirt. Style G2332 is constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter and has a rib knit crew neck; short, hemmed sleeves; a half-moon sweat patch at the inside rear neckline; and a straight, hemmed bottom. The applicable subheading for Style G2332 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division