CLA-2-61:OT:RR:NC:N3:361

Mr. Andy Lee
D&A Customs Services Inc.
5250 W. Century Blvd., Suite 302
Los Angeles, CA 90045

RE: The tariff classification of two women’s t-shirts from Indonesia

Dear Mr. Lee:

In your letter dated September 13, 2011, you requested a classification ruling on behalf of your client I.A.G. Inc.

The submitted sample, Style 5584, is a woman’s t-shirt constructed from 92 percent cotton and 8 percent spandex jersey knit fabric. The garment features hemmed, short sleeves; a rounded neckline; and a hemmed bottom. The fabric does not weigh more than 200 grams per square meter. The garment reaches below the waist.

The submitted sample, Style 8601, is a woman’s t-shirt constructed from 60 percent cotton and 40 percent polyester jersey knit fabric. The garment features hemmed, short sleeves; a rounded neckline; and a hemmed bottom. The fabric does not weigh more than 200 grams per square meter. The garment reaches below the waist.

We are returning your samples.

The applicable subheading for both styles will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: T-shirts: Women’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 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 Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division