CLA-2-61:OT:RR:NC:N3:361
Ms. Mary Zarzecki
One Stop
2686 Northridge Dr.
Grand Rapids, MI 49544
RE: The tariff classification of a woman’s t-shirt from Pakistan
Dear Ms. Zarzecki:
In your letter dated January 2, 2013 you requested a tariff classification ruling.
The submitted garment, Style number EZ038, is a “Ladies Short Sleeve V-Neck T-Shirt” constructed of 60 percent cotton and 40 percent polyester knit fabric. The garment features a V-neck shape neckline and short sleeves. The garment has mini rib trim along the neckline. The garment has a straight hemmed bottom and sleeves. The garment extends below the waist. The t-shirts will be imported in ladies’ sizes XS-4XL.
We are returning your sample.
The applicable subheading 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,
Thomas J. Russo
Director
National Commodity Specialist Division