N198809 N1 Ruling Active

The tariff classification of a women’s t-shirt from China

Issued January 13, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1050

Headings: 6109

Product description

The submitted sample, style IM125, is a women’s t-shirt constructed from 100 polyester jersey knit fabric. The t-shirt features a crew neck, short hemmed sleeves, screen print design on the front panel and a hemmed bottom. The fabric weighs 200 grams or less per square meter. We are returning your sample as you requested.

CBP rationale

The applicable subheading for the T-shirt will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-Shirts…and similar garments, knitted or crocheted: Of man-made fibers: Women’s.

Full text

N198809 January 13, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1050 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of a women’s t-shirt from China Dear Ms. Stanczak: In your letter dated December 27, 2011 you requested a classification ruling. The submitted sample, style IM125, is a women’s t-shirt constructed from 100 polyester jersey knit fabric. The t-shirt features a crew neck, short hemmed sleeves, screen print design on the front panel and a hemmed bottom. The fabric weighs 200 grams or less per square meter. We are returning your sample as you requested. The applicable subheading for the T-shirt will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-Shirts…and similar garments, knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% 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, Thomas J. Russo Director National Commodity Specialist Division

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