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

N099476 April 5, 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 March 29, 2010 you requested a classification ruling on behalf of Jones and Mitchell. The submitted sample, Style 112419, is a woman’s t-shirt constructed from 100 percent cotton jersey knit fabric. The garment features short sleeves finished with overlock stitching; a crew neckline; and a bottom finished with overlock stitching. 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-XL. We are returning your sample as requested. 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