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

N246940 November 14, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6109.10.0027 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a men’s knit garment, similar to a T-shirt, from Sri Lanka. Dear Ms. Orzol: In your letter dated September 30, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style 00CG26  UMTEE is a men’s garment, similar to a T-shirt, constructed from 94% cotton, 6% spandex, lightweight jersey knit fabric that weighs 165 grams per square meter. The garment features a self-fabric, mitered V-neckline; short, hemmed sleeves; a small raised logo on the left chest; a small label sewn into the lower right side seam; and a straight, hemmed bottom. The small raised logo on the chest and the small label sewn into the lower side seam are two inconspicuous non-T-shirt features that preclude classification of the garment as a T-shirt. Style 00CG26  UMTEE is considered similar to a T-shirt. Consequently, the applicable subheading for Style 00CG26 - UMTEE 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 is 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 the 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 Mary Ryan at (646) 733-3271. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division