The tariff classification of a woman’s garment similar to a t-shirt from Guatemala

N180441 September 1, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0070 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of a woman’s garment similar to a t-shirt from Guatemala Dear Ms. Stanczak: In your letter dated August 3, 2011 you requested a classification ruling. The submitted sample, style LC101, is a ladies’ pull on garment which is similar to a t-shirt. It is constructed of 100 percent cotton jersey knit fabric. The fabric does not weigh over 200 grams per square meter. The garment features a v-shaped neckline; hemmed, short sleeves; a print design on the back panel; a small logo label on the outside of the lower left side seam; and a hemmed bottom. We are returning your sample as you requested. The applicable subheading will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crotched: Of cotton: Women’s: 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 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