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N213522 N2 Ruling Active

The tariff classification of a children’s T-shirt from China.

Issued April 24, 2012 by U.S. Customs and Border Protection.

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N2 N213522 (April 24, 2012)

Tariff classification

HTS codes: 6109.10.0045

Headings: 6109

Product description

We are returning your sample as requested. The submitted sample, Style 00J0SF, Article KYAAB “TAYLY’, is constructed from finely knit cotton jersey fabric. The garment weighs less than 200 grams per square meter and features a round neckline, short hemmed sleeves and a straight hemmed bottom. The article features a large Diesel ™ print design on the front.

CBP rationale

The applicable subheading for Style 00J0SF will be 6109.10.0045, 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, T-shirts, girl’s.

Full text

N213522 April 24, 2012 CLA-2-61:OT:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6109.10.0045 Ms. Antonella Gaudio Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a children’s T-shirt from China. Dear Ms. Gaudio: In your letter dated April 12, 2012, you requested a tariff classification ruling for a girl’s T-shirt. We are returning your sample as requested. The submitted sample, Style 00J0SF, Article KYAAB “TAYLY’, is constructed from finely knit cotton jersey fabric. The garment weighs less than 200 grams per square meter and features a round neckline, short hemmed sleeves and a straight hemmed bottom. The article features a large Diesel ™ print design on the front. The applicable subheading for Style 00J0SF will be 6109.10.0045, 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, T-shirts, girl’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/. 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, Thomas J. Russo Director National Commodity Specialist Division

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