N133147 N1 Ruling Active

The tariff classification of a woman’s knit garment similar to a T-shirt from Mexico.

Issued December 10, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0070

Headings: 6109

Product description

The submitted sample, Style #112429, is woman’s “Vanity” garment, similar to a T-shirt. The sample is constructed from 90% cotton and 10% polyester lightweight cotton jersey knit fabric. The garment features a cross-over V-neckline, short hemmed sleeves, and a straight hemmed bottom.

CBP rationale

The applicable subheading for Style 112429 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, other, other.

Full text

N133147 December 10, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s knit garment similar to a T-shirt from Mexico. Dear Mr. Rizner: In your letter dated November 10, 2010, you requested a classification ruling on a women’s garment similar to a T-shirt. The submitted sample, Style #112429, is woman’s “Vanity” garment, similar to a T-shirt. The sample is constructed from 90% cotton and 10% polyester lightweight cotton jersey knit fabric. The garment features a cross-over V-neckline, short hemmed sleeves, and a straight hemmed bottom. You state that the garment will be imported in women’s sizes S-XL. We are returning your sample as you requested. The applicable subheading for Style 112429 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, other, other. The rate of duty will be 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 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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