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 India.

Dear Ms. Orzol:

In your letter dated May 2, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.

Style “00SBEF – UMTEE-DAVE-D” is a men’s dyed T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs 160 grams per square meter. The garment has a mitered V-neckline; short hemmed sleeves; a woven label on the left side bottom; and a straight, hemmed bottom.

The applicable subheading for Style “00SBEF – UMTEE-DAVE-D” 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 Rosemarie Hayward via e-mail at [email protected].


Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division