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The tariff classification of women’s T-Shirts and a tank top from Mexico.
Issued September 20, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N120151 (September 20, 2010)
Tariff classification
HTS codes: 6109.10.0060, 6109.10.0040
Headings: 6109
Product description
The submitted samples are described as follows: 1. Style #4362 - A woman’s T-shirt constructed from 93% cotton and 7% spandex knit lightweight fabric. The garment weighs less than 200 grams per square meter and features a V-shaped neckline in front, short hemmed sleeves, and a straight hemmed bottom. 2. Style #4394 – A woman’s racer back tank top constructed from 93% cotton and 7% spandex knit fabric. The garment is sleeveless, extends below the waist and features a U-shaped neckline in front, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. 3. Style #4397 – A woman’s T-shirt constructed from 93% cotton and 7% spandex knit lightweight fabric. The garment weighs less than 200 grams per square meter and features a U-shaped neckline in front, short hemmed sleeves, a screen printed design on the front and back panels, and a hemmed bottom. We cannot rule on Styles 4398 and 43363 without submission of samples for examination.
CBP rationale
The applicable subheading for the T-shirts, Styles 4362 and 4397 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 applicable subheading for the tank top, Style 4394, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops.
Full text
N120151 September 20, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.10.0040; 6109.10.0060 Mr. Rudy Corral Rodolfo Corral, Inc. Customs House Brokers 9100 S. Sepulveda Blvd, Suite 124 Los Angeles, CA 90045 RE: The tariff classification of women’s T-Shirts and a tank top from Mexico. Dear Mr. Corral: In your letter dated August 20, 2010, on behalf of LA Ilusion, Inc., you requested a classification ruling on two women’s T-shirts and a tank top. The submitted samples are described as follows: 1. Style #4362 - A woman’s T-shirt constructed from 93% cotton and 7% spandex knit lightweight fabric. The garment weighs less than 200 grams per square meter and features a V-shaped neckline in front, short hemmed sleeves, and a straight hemmed bottom. 2. Style #4394 – A woman’s racer back tank top constructed from 93% cotton and 7% spandex knit fabric. The garment is sleeveless, extends below the waist and features a U-shaped neckline in front, shoulder straps measuring less than 2 inches in width, and a hemmed bottom. 3. Style #4397 – A woman’s T-shirt constructed from 93% cotton and 7% spandex knit lightweight fabric. The garment weighs less than 200 grams per square meter and features a U-shaped neckline in front, short hemmed sleeves, a screen printed design on the front and back panels, and a hemmed bottom. We cannot rule on Styles 4398 and 43363 without submission of samples for examination. The applicable subheading for the T-shirts, Styles 4362 and 4397 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. The applicable subheading for the tank top, Style 4394, will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's tank tops and similar garments, knitted or crocheted, of cotton, women’s, tank tops. The rate of duty will be 16.5% ad valorem Your samples are 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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