CLA-2-61:OT:RR:NC:N3:361
Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of a woman’s knit garment similar to a T-shirt from China
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Dear Ms. Orzol:
In your letter dated February 4, 2014, you requested a classification ruling. Your sample will be returned.
Style number 05D38D -TAMAN is a woman’s upper body garment similar to a T-shirt constructed from 65% polyester and 35% cotton jersey knit fabric. The garment features crew neck with a ribbed neckline, short hemmed sleeves, a large screen print design on the front panel, and a hemmed bottom with a tail.
The applicable subheading for style number 05D38D -TAMAN will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), 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’, other. The rate of duty will be 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division