CLA-2-61:OT:RR:NC:N3:358

Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512

RE: The tariff classification of a girl’s knit T-shirt from China.

Dear Ms. Stanczak:

In your letter dated June 8, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style IM125C “Forever Dance T-Shirt” is a girl’s size medium T-shirt constructed from 100% polyester knit fabric. The garment weighs not over 200 grams per square meter and features a rib-knit round neckline, short hemmed sleeves, a large front screen print and a hemmed bottom.

The applicable subheading for Style IM125C will be 6109.90.1060, 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, women’s or girls’: T-shirts: girls’. The rate of duty will be 32 percent 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 Bruce Kirschner at (646) 733-3048.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division