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N056820 N0 Ruling Active

The tariff classification of a men’s and boys’ knit garment from Mexico.

Issued May 4, 2009 by U.S. Customs and Border Protection.

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N0 N056820 (May 4, 2009)

Tariff classification

HTS codes: 6109.90.1049

Headings: 6109

Product description

As requested, your sample will be returned. Style 100540 “Stride Running Singlet” is a men’s sleeveless garment that is similar to a tank top. Style 100540 is constructed from 100% polyester, finely knit fabric that measures 26 stitches per two centimeters counted in the horizontal direction and features oversized armholes; shoulder straps that measure two and one half inches in width; a low, U-shaped, front neckline; a low rear neckline that falls below the nape of the neck; self-fabric capping at the neckline and armholes; contrasting pieced inserts on the front and back panels; and a straight, hemmed bottom. Style 100540 will be imported in Men’s sizes AS – A2XL. The same garment will be imported as Style 100541 in Boys’ (Youth) sizes YM – YL. Because the shoulder straps measure more than two inches in width but not more than three inches in width, the garment is considered similar to a tank top. Consequently,

Full text

N056820 May 4, 2009 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6109.90.1049 Mr. Michael J. Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s and boys’ knit garment from Mexico. Dear Mr. Rizner: In your letter dated March 30, 2009, you requested a tariff classification ruling. As requested, your sample will be returned. Style 100540 “Stride Running Singlet” is a men’s sleeveless garment that is similar to a tank top. Style 100540 is constructed from 100% polyester, finely knit fabric that measures 26 stitches per two centimeters counted in the horizontal direction and features oversized armholes; shoulder straps that measure two and one half inches in width; a low, U-shaped, front neckline; a low rear neckline that falls below the nape of the neck; self-fabric capping at the neckline and armholes; contrasting pieced inserts on the front and back panels; and a straight, hemmed bottom. Style 100540 will be imported in Men’s sizes AS – A2XL. The same garment will be imported as Style 100541 in Boys’ (Youth) sizes YM – YL. Because the shoulder straps measure more than two inches in width but not more than three inches in width, the garment is considered similar to a tank top. Consequently, the applicable subheading for Styles 100540 and 100541 will be 6109.90.1049, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boy’s: other. The rate of duty is 32% ad valorem. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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