CLA-2-61:OT:RR:NC:N3:356

Ms. Jenny Helm
Gear for Sports, Inc.
9700 Commerce Parkway
Lenexa, KS 66219

RE: The tariff classification of a men’s T-shirt from Mexico.

Dear Ms. Helm:

In your letter dated March 21, 2011, you requested a tariff classification ruling. As requested, your sample will be returned.

Style G1375 is a men’s T-shirt, in a heather red color, that is constructed from 50% polyester, 37% cotton, 13% rayon, finely knit jersey fabric that weighs 150 grams per square meter. Style G1375 features a self-fabric crew neckline, short hemmed sleeves, and a straight hemmed bottom.

The applicable subheading for Style G1375, will be 6109.90.1007, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers; men’s or boys’: T-shirts: men’s. The rate of duty is 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 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,

Robert B. Swierupski
Director
National Commodity Specialist Division