The tariff classification of a woman’s T-Shirt from Mexico.

N094744 February 23, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.10.0040 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s T-Shirt from Mexico. Dear Mr. Rizner: In your letter dated February 10, 2010, you requested a classification ruling on behalf of Jones and Mitchell. The submitted sample, Easy Tee Style #112417, is a woman’s T-shirt constructed from 90% cotton and 10% polyester jersey knit lightweight fabric. The garment weighs less than 200 grams per square meter and features a round neckline with ribbed knit capping, short hemmed sleeves, and a straight hemmed bottom. You state that the garment will be imported in women’s sizes S-XL. Your sample is being returned as requested. The applicable subheading for the Easy Tee Style 112417, 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/. 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 Peggy at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division