CLA-2-61:OT:RR:NC:TA:361

Ms. Joyce Wooley
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of a woman’s knit T-shirt from Nicaragua

Dear Ms. Wooley:

In your letter dated February 15, 2012 on behalf of Holloway you requested a tariff classification ruling for a woman’s knit T-shirt.

The submitted sample, Style F-140, is a woman’s T-shirt constructed from 100% polyester knit wicking fabric. The garment weighs less than 200 grams per square meter and features a V-shaped neckline, short hemmed sleeves, and a straight hemmed bottom. You state that the garment will be imported in women’s sizes XS-2XL.

We are returning your sample as requested.

The applicable subheading will be 6109.90.1050, 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 man-made fibers, women’s or girls’, T-shirts, 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