N086519 N0 Ruling Active

The tariff classification of a men’s knit garment from Portugal.

Issued December 29, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.2010

Headings: 6114

Product description

, Inc. As requested, your sample will be returned. Style 012707C, which you refer to as a “wrestling singlet,” is a one-piece step-in garment constructed from finely knit fabric. The fiber content on the garment is stated as 80% polyester, 20% spandex. Style 012707C extends from the neck to the mid-thigh and has a low, rounded front neckline; a low back neckline; oversized armholes; shoulder straps that measure one and three-quarter inches wide; and short legs with gripper strips. Although you refer to Style 012707C as unisex, garments of this type are usually made to men’s specifications. Consequently,

Full text

N086519 December 29, 2009 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Ms. Pat Danilczyk USG Logistics Inc. 1975 Linden Boulevard, Suite 111 Elmont, NY 11003 RE: The tariff classification of a men’s knit garment from Portugal. Dear Ms. Danilczyk: In your letter dated November 30, 2009, you requested a tariff classification ruling on behalf of Henson Co., Inc. As requested, your sample will be returned. Style 012707C, which you refer to as a “wrestling singlet,” is a one-piece step-in garment constructed from finely knit fabric. The fiber content on the garment is stated as 80% polyester, 20% spandex. Style 012707C extends from the neck to the mid-thigh and has a low, rounded front neckline; a low back neckline; oversized armholes; shoulder straps that measure one and three-quarter inches wide; and short legs with gripper strips. Although you refer to Style 012707C as unisex, garments of this type are usually made to men’s specifications. Consequently, the applicable subheading for Style 012707C will be 6114.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: other garments: knitted or crocheted: of man-made fibers: bodysuits and bodyshirts: of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty 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 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

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