CLA-2-61:OT:RR:NC:N3:356
Ms. Reyna Haretakis
Pacific Sunwear of California, LLC
3450 E. Miraloma Avenue
Anaheim, CA 92806
RE: The tariff classification of men’s T-shirts from China
Dear Ms. Haretakis:
In your letter dated April 25, 2018, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 120BT176216P “Aimee Scallop Tee,” is a men’s T-shirt constructed from 100% cotton, finely knit interlock fabric that weighs 160 grams per square meter. The garment features a rib knit crew neckline; short, hemmed sleeves; an all-over screen print design; and a curved, hemmed bottom.
You suggest classification of Style 120BT176216P under subheading 6109.10.0027, 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. We disagree with your proposed classification. The features enumerated above are all consistent with classification as a T-shirt, and the garment possesses no features that would exclude it from such classification.
The applicable subheading for Style 120BT176216P will be 6109.10.0012, 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 percent 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 https://hts.usitc.gov/current.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division