CLA-2-61:OT:RR:NC:N3:361

Ms. Mary Zarzecki
One Stop
2686 Northridge Dr.
Grand Rapids, MI 49544

RE: The tariff classification of a woman’s t-shirt from Pakistan

Dear Ms. Zarzecki:

In your letter dated December 18, 2012, you requested a tariff classification ruling.

The submitted garment, Style number EZ030, is a woman’s short sleeve crewneck t-shirt. The t-shirt is made of 65% polyester, 35% cotton knit fabric. The garment features a crew shape neckline and short sleeves. The garment has mini rib trim along the neckline and a straight hemmed bottom. The garment extends below the waist. The t-shirts will be imported in ladies’ sizes XS-4XL.

We are returning your sample.

The applicable subheading for style number EZ030 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