N060335 N0 Ruling Active

The tariff classification of a woman’s and girl’s knit T-shirt from Mexico.

Issued June 9, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1050, 6109.90.1060

Headings: 6109

Product description

The submitted sample, Style #1015, is a woman’s T-shirt constructed from 100% polyester wicking jersey knit fabric. The garment weighs less than 200 grams per square meter and features a V-neckline, short hemmed sleeves, and a straight hemmed bottom.

CBP rationale

The applicable subheading for the T-shirt, Style 1015, 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 applicable subheading for the T-shirt, Style 1016, will be 6109.90.1060, 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, girls’.

Full text

N060335 June 9, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.90.1050; 6109.90.1060 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s and girl’s knit T-shirt from Mexico. Dear Mr. Rizner: In your letter dated May 7, 2009, you requested a tariff classification ruling for a woman’s and girl’s knit T-shirt. The submitted sample, Style #1015, is a woman’s T-shirt constructed from 100% polyester wicking jersey knit fabric. The garment weighs less than 200 grams per square meter and features a V-neckline, short hemmed sleeves, and a straight hemmed bottom. You state that the garment will be imported in women’s sizes S-2XL. You also state that the T-shirt will be imported in girls’ sizes S-L under Style #1016. We are returning your sample as requested. The applicable subheading for the T-shirt, Style 1015, 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. The applicable subheading for the T-shirt, Style 1016, will be 6109.90.1060, 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, girls’. 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, Robert B. Swierupski Director National Commodity Specialist Division

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