CLA-2-61:PD:TC:MEF:G28 D87644

Ms. Teresa A. Raffa
Customs Analyst
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: The tariff classification of a Toddlers? Knit Cotton Jersey Tee Shirt from Turkmenistan

Dear Ms. Raffa:

In your letter dated January 29, 1999, you requested a tariff classification ruling.

The sample submitted, Style 16611, is a Toddler Girls Knit 100% Cotton Jersey Tee Shirt. The garment features a round neckline trimmed with picot edging. A small bow is centered on the shirt front beneath the neckline. The short sleeves and straight hem are double stitched. The fabric weight is 190 grm/m2. You state the size range is 2T-5T.

The applicable subheading for the Toddlers? Cotton Tee Shirt 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 18.8%.

The Toddlers? 100% Cotton Jersey Tee Shirt falls within textile category designation 339.

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.

Sincerely,

Carole E. Graves
Port Director
Port of Baltimore