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

Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011

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

Dear Ms. Orzol:

In your letter dated August 9, 2013 you requested a tariff classification ruling. As requested, your sample will be returned.

Style 00S8IH – “T-MELBA” is a men’s T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs 150 grams per square meter. The T-shirt has a rib knit mitered V-neckline; short, hemmed sleeves; screen printing on the front panel; and a straight, hemmed bottom. The screen printing involves non-raised, plastisol printing that is applied in the liquid state. The applicable subheading for Style 00S8IH – “T-MELBA” will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton…Men’s or boys’: Other T-shirts: Men’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 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,

Myles B. Harmon
Acting Director
National Commodity Specialist Division