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N086341 N0 Ruling Active

The tariff classification of a woman’s T-Shirt from Mexico.

Issued December 18, 2009 by U.S. Customs and Border Protection.

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N0 N086341 (December 18, 2009)

Tariff classification

HTS codes: 6109.10.0040

Headings: 6109

Product description

The submitted sample, Style #112336, is a woman’s T-shirt constructed from 100% cotton jersey knit lightweight fabric. The garment weighs less than 200 grams per square meter and features a round neckline, short hemmed sleeves, and a straight hemmed bottom.

CBP rationale

The applicable subheading for the T-shirt, Style 112336, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other, T-shirts, women’s.

Full text

N086341 December 18, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.10.0040 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s T-Shirt from Mexico. Dear Mr. Rizner: In your letter dated November 24, 2009, on behalf of your client Jones and Mitchell, you requested a classification ruling. The submitted sample, Style #112336, is a woman’s T-shirt constructed from 100% cotton jersey knit lightweight fabric. The garment weighs less than 200 grams per square meter and features a round neckline, short hemmed sleeves, and a straight hemmed bottom. You state that the garment will be imported in women’s sizes S-XL. The applicable subheading for the T-shirt, Style 112336, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other, T-shirts, women’s. The rate of duty will be 16.5% ad valorem. Your sample is being returned as requested. 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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