The tariff classification of a men’s knit garment from China.
Issued August 13, 2009 by U.S. Customs and Border Protection.
Tariff classification
Product description
Your sample is being retained for our files. Style P101 is a men’s garment that is similar to a T-shirt. Style P101 is constructed from 95% cotton, 5% spandex, finely knit jersey fabric that weighs less than 200 grams per square meter. The garment has a rib knit crew neckline; short sleeves with rib knit capping at the cuffs; a small embroidered logo on the lower left portion of the front panel near the hem; and a straight, hemmed bottom.
CBP rationale
The applicable subheading for Style P101 will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: men’s or boys’: other.
Full text
N069223 August 13, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6109. 10.0027 Mr. John P. Nagel Ms. Katie Carothers Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit garment from China. Dear Mr. Nagel and Ms. Carothers: In your letter dated July 16, 2009, you requested a tariff classification ruling. Your sample is being retained for our files. Style P101 is a men’s garment that is similar to a T-shirt. Style P101 is constructed from 95% cotton, 5% spandex, finely knit jersey fabric that weighs less than 200 grams per square meter. The garment has a rib knit crew neckline; short sleeves with rib knit capping at the cuffs; a small embroidered logo on the lower left portion of the front panel near the hem; and a straight, hemmed bottom. The applicable subheading for Style P101 will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: men’s or boys’: other. The rate of duty is 16.5% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
The classification, country of origin, and marking of USB security tokens
The country of origin of a battery tester
The country of origin of lithographed tinplate steel sheet
The country of origin of crude synthetic graphite derived from petroleum coke
The eligibility of the United States-Mexico-Canada Agreement (USMCA) of Gin from Canada
Instruments of International Traffic; 19 U.S.C. § 1332(a); § 10.41a(a)(1), AESC Smyrna, LLC; Racks and Reels.
The marking of a plastic handle, razor blades, and styptic pencil set.
The country of origin of micro controller integrated circuits
The eligibility of the United States-Mexico-Canada Agreement (USMCA) of Gin from Canada
The country of origin of a hydraulically-powered injection molding machine.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →