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

N184138 October 7, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Ms. Maribeth Dedmon, LCB Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a woman’s knit garment similar to a T-shirt from Bangladesh. Dear Ms. Dedmon: In your letter dated September 8, 2011, on behalf of Dolgencorp, Inc., you requested a classification ruling on women’s garments, similar to a T-shirt. The submitted samples, no Style numbers indicated, are women’s garments, similar to a T-shirt. The garments weigh less than 200 grams per square meter, and are constructed from 100% cotton knit fabric. The samples feature a round neckline, long hemmed sleeves, and a straight hemmed bottom. You requested in your ruling the determination of whether PDQ (point of purchase) display units are considered to be packaging “of a kind normally used for packing such goods”. For the purpose of this ruling, the PDQ samples submitted were filled with garments, similar to a T-shirt, to demonstrate the manner in which the items will be imported. The tariff status of the packing materials or containers will be determined in accordance with General Rule of Interpretation 5, Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202). General Rule of Interpretation (“GRI”) 5(b) HTSUS, provides that: packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. This provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. The paperboard display units are not suitable for repetitive use and will be considered ordinary packing and classifiable with the goods when imported with the saleable display items. We are returning your samples as you requested. The applicable subheading for the garments, no style numbers indicated, will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, other, other. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division