N184897 N1 Ruling Active

The tariff classification of a men’s garment from Thailand

Issued October 4, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1047

Headings: 6109

Product description

Style MT-FDM12-15ET is a men’s long sleeve undershirt constructed of 60% cotton and 40% polyester knit fabric. The undergarment features a crew neck collar, side seams, rib-knit cuffs, and overlock stitching at the bottom.

CBP rationale

The applicable subheading for Style MT-FDM12-15ET will be 6109.90.1047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers…Men’s or boys’: Thermal undershirts.

Full text

N184897 October 4, 2011 CLA-2-61:OT:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6109.90.1047 Mr. Joseph Drogalis Prestige Global Company PTE Ltd. 1350 Broadway Suite 1505 New York, NY 10018 RE: The tariff classification of a men’s garment from Thailand Dear Mr. Drogalis: In your letter dated September 9, 2011, you requested a tariff classification ruling. The sample submitted will be returned. Style MT-FDM12-15ET is a men’s long sleeve undershirt constructed of 60% cotton and 40% polyester knit fabric. The undergarment features a crew neck collar, side seams, rib-knit cuffs, and overlock stitching at the bottom. The applicable subheading for Style MT-FDM12-15ET will be 6109.90.1047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers…Men’s or boys’: Thermal undershirts. 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 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 Robert Ivers at (646) 733-3054. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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