The tariff classification of a woman’s and girls’ knit garment, similar to a T-shirt, from Mexico.

N188762 November 9, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a woman’s and girls’ knit garment, similar to a T-shirt, from Mexico. Dear Mr. Rizner: In your letter dated October 11, 2011, on behalf of Holloway Sportswear, you requested a classification ruling. The submitted sample, Style #229300, is a woman’s garment, similar to a T-shirt. The garments weigh less than 200 grams per square meter, and are constructed from 100% cotton knit fabric. The samples feature a round neckline, short hemmed sleeves, a logo on the lower front panel, and a straight hemmed bottom. You state that the garment will be imported under Style #229300 in women’s sizes S-2XL, and under Style 229400 in girls’ sizes S-L. We are returning your sample as you requested. The applicable subheading for Styles 229300 and 229400, will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, other, other. 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/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division