The tariff classification of a babies’ garment from Honduras.

N100976 April 19, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.2000 Ms. Patty Peacock Anvil Knitwear, Inc. 146 West Country Club Road Hamer, SC 29547 RE: The tariff classification of a babies’ garment from Honduras. Dear Ms. Peacock: In your letter dated April 5, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 1485 is a babies’ t-shirt. The garment is constructed from 100% cotton knit fabric. It features short hemmed sleeves, a crew neck and a hemmed bottom. The applicable subheading for Style 1485 will be 6111.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: t-shirts, singlets and similar garments, except those imported as parts of sets. The rate of duty will be 14.9 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 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division