The tariff classification of a woman’s knit garment similar to a T-shirt from Sri Lanka.

NY M83155 June 7, 2006 CLA-2-61:RR:NC:WA:361 NY M83155 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Ms. Lori J.P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a woman’s knit garment similar to a T-shirt from Sri Lanka. Dear Ms. Boullet: In your letter dated May 5, 2006, you requested a classification ruling for a woman’s knit garment. The submitted sample, Style #AL2525, is a woman’s garment, similar to a T-shirt constructed from 95% cotton, and 5% elastane jersey knit fabric. The garment weighs less than 200 grams per square meter and features an all over floral design, a round neckline, short hemmed sleeves, and a straight hemmed bottom. The garment has a small label sewn to the outside back panel, just below the neckline. We are returning your sample as you requested. The applicable subheading for the T-shirt, Style #AL2525, will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other, women’s. The rate of duty 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/. The T-shirt, Style AL2525 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division