The tariff classification of a woman’s t-shirt from Pakistan

N237249 January 17, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1050 Ms. Mary Zarzecki One Stop 2686 Northridge Dr. Grand Rapids, MI 49544 RE: The tariff classification of a woman’s t-shirt from Pakistan Dear Ms. Zarzecki: In your letter dated January 8, 2013 you requested a tariff classification ruling. The submitted garment, Style number EZ078, is a “Ladies Short Sleeve Featherweight Tee” constructed of knit fabric that is 3.5oz., 50 percent cotton and 50 percent polyester. The garment features a crew shape neckline and short sleeves. The garment has mini rib trim along the neckline. The garment has a straight hemmed bottom and sleeves. The garment extends below the waist. The t-shirts will be imported in ladies’ sizes S-2XL. Due to the fact that Style EZ078 is constructed of 50% cotton, 50% polyester fiber blend, the garment is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. We are returning your sample. The applicable subheading for style number EZ078 will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s. The duty rate will be 32% 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, Thomas J. Russo Director National Commodity Specialist Division