The tariff classification of a woman’s t-shirt from Pakistan

N095382 February 25, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0040 Ms. Tammy L. Reagan Top Apparel D/B/A One Stop 2686 Northridge Drive NW Grand Rapids, MI 49544 RE: The tariff classification of a woman’s t-shirt from Pakistan Dear Ms. Reagan: In your undated letter you requested a classification ruling. You previously requested a ruling, N087301, on December 9, 2009 which was rejected for further information. The submitted sample, Style EZ033, is a woman’s t-shirt constructed from 60 percent cotton and 40 percent jersey knit fabric. The garment features hemmed, short sleeves; a U-shaped neckline; and a hemmed bottom. The fabric weighs less than 200 grams per square meter. The garment reaches below the waist. The garment will be imported in woman’s sizes S-4X. We are returning your sample. The applicable subheading will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: T-shirts: Women’s. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division