CLA-2-61:OT:RR:NC:TA:361

Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of a woman’s T-Shirt from Mexico.

Dear Mr. Rizner:

In your letter dated August 17, 2009, you requested a classification ruling, on behalf of Jones and Mitchell.

The submitted sample, Forever Tee, Style #112480, is a woman’s T-shirt constructed from 100% cotton jersey knit lightweight fabric. The garment weighs less than 200 grams per square meter and features a round neckline, short hemmed sleeves, and a straight hemmed bottom. You state that the garment will be imported in women’s sizes S-XL.

The applicable subheading for the Forever Tee, Style 112480, will be 6109.10.0040, 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 cotton, women’s or girls, other, T-shirts, women’s. The rate of duty will be 16.5% ad valorem.

Your sample is being returned as requested.

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 at 646-733-3052.
Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division