The tariff classification of a men’s knit garment similar to a T-shirt from China.

N117327 August 30, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6109.10.0027 Ms. Kathy Guyer-Martin Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit garment similar to a T-shirt from China. Dear Ms. Guyer-Martin and Ms. Carothers: In your letter dated July 29, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style P309 is a men’s garment, similar to a T-shirt, that is constructed from 95% cotton, 5% spandex, finely knit, jersey fabric that weighs 147 grams per square meter. Style P309 features a contrasting color, rib knit crew neckline; short sleeves with contrasting color rib knit capping; a small embroidered logo on the lower left front panel; and a straight, hemmed bottom. The small embroidered logo and the capping on the sleeves are inconspicuous non T-shirt features. Consequently, the applicable subheading for Style P309 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 is 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