CLA-2-61:OT:RR:NC:WA:356

Mr. Nohemy Valdivieso
Nohemy Customs Broker, Inc.
11222 La Cienega Blvd., Suite 135
Inglewood, CA 90304

RE: The tariff classification of men’s knit garments from India.

Dear Mr. Valdivieso:

In your letter dated November 3, 2010 and in subsequent correspondence received on December 14, 2010, you requested a tariff classification ruling on behalf of Dasom Trading. As requested, your samples will be returned.

Style SH-IN-A is a men’s garment constructed from 100% cotton, finely knit, 2x2 ribbed fabric. The garment features oversized armholes; shoulder straps that measure 1¾ inch in width; a low, rounded front neckline; a rear neckline that falls below the nape of the neck; and a straight, hemmed bottom. The neckline and the armholes are finished with rib knit edging. You state that Style SH-IN-A will be imported in black, gray, and white.

The applicable subheading for Style SH-IN-A in white will be 6109.10.0007, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: men’s or boys’: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: singlets, all white without pockets trim or embroidery. The duty rate will be 16.5% ad valorem

The applicable subheading for Style SH-IN-A in colors will be 6109.10.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: men’s or boys’: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: tank tops and other singlets: men’s. The duty rate 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division