The tariff classification of a girl’s knit T-shirt from China.

N098240 March 23, 2010 CLA-2-61:OT:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6109.10.0045 Ms. Meslissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a girl’s knit T-shirt from China. Dear Ms. Stanczak: In your letter dated March 9, 2010, you requested a tariff classification ruling for a girl’s T-shirt. The submitted sample, Style 5938Y, is a girl’s T-shirt constructed from 100% cotton 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 requested. The applicable subheading for the T-shirt, Style 5938Y, will be 6109.10.0045, 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, girl’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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division