The tariff classification of women’s knit T-shirts and knit garments similar to a T-shirt from Indonesia.

N185016 October 14, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.10.0040: 6109.10.0070 Mr. Andy Lee D&A Customs Services, Inc.5250 W. Century Blvd, Suite 302 Los Angeles, CA 90045 RE: The tariff classification of women’s knit T-shirts and knit garments similar to a T-shirt from Indonesia. Dear Mr. Lee: In your letter dated September 13, 2011, on behalf of your client I.A.G, Inc., you requested a classification ruling for five women’s garments. The submitted samples are described as follows: 1. Style #8755 - A woman’s T-shirt constructed from 92% cotton and 8% spandex lightweight jersey knit fabric. The garment weighs less than 200 grams per square meter and features a round neckline in front, short hemmed sleeves, and a straight hemmed bottom. 2. Style #8584 - A woman’s T-shirt constructed from 92% cotton and 8% spandex lightweight jersey knit fabric. The garment weighs less than 200 grams per square meter and features a round neckline in front, short hemmed sleeves, and a straight hemmed bottom. 3. Style #8598 – A woman’s garment, similar to a T-shirt. The sample is constructed from 60% cotton and 40% polyester lightweight jersey knit fabric. The garment features a cross-over V-neckline in front, short hemmed sleeves, and a straight hemmed bottom. 4. Style #8008 – A woman’s garment, similar to a T-shirt. The sample is constructed from 92% cotton and 8% spandex lightweight jersey knit fabric. The garment features a round neckline in front, long hemmed sleeves, and a straight hemmed bottom. 5. Style #8003 – A woman’s garment, similar to a T-shirt. The sample is constructed from 92% cotton and 8% spandex lightweight jersey knit fabric. The garment features a V-neckline in front, long hemmed sleeves, and a straight hemmed bottom. Your samples are returned. The applicable subheading for the T-shirts, Styles 8755 and 8584, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other, T-shirts, women’s. The rate of duty will be 16.5% ad valorem. The applicable subheading for Styles 8598, 8008 and 8003, 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