The tariff classification of a men’s knit garment similar to a T-shirt from India.

N147397 March 11, 2011 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6109.10.0027 Ms. Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit garment similar to a T-shirt from India. Dear Ms. Rainbow: In your letter dated February 4, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 4538101 is a men’s garment constructed from 100% cotton, finely knit jersey fabric that weighs 185 grams per square meter. Style 4538101 is similar to a T-shirt and has a rib knit crew neckline; short, hemmed sleeves; a patch pocket on the left chest; a small embroidered logo on the pocket; side slits; and a straight, hemmed bottom. The small embroidered logo and the side slits are considered inconspicuous non T-shirt features. Consequently, the applicable subheading for Style 4538101 will be 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. 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 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division