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

N134555 December 21, 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 Indonesia. Dear Ms. Guyer-Martin and Ms. Carothers: In your letter dated November 23, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style R397 is a men’s garment that is similar to a T-shirt. Style R397 is constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. The garment has a rib knit crew neckline; short, hemmed sleeves; screen printing on the left sleeve; a small embroidered logo on the lower left front panel; and a straight, hemmed bottom. The small embroidered logo is an inconspicuous non T-shirt feature. Consequently, the applicable subheading for Style R397 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 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 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