10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N203149 N2 Ruling Active

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

Issued February 15, 2012 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N203149 (February 15, 2012)

Tariff classification

HTS codes: 6109.90.1090

Headings: 6109

Product description

The submitted sample, Style #222364, is a woman’s upper body garment similar to a t-shirt constructed from 100% polyester interlock knit fabric. The garment features a crew neckline; long, hemmed raglan sleeves; and a hemmed bottom. The fabric weighs 150 grams per square meter.

CBP rationale

The applicable subheading will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, other.

Full text

N203149 February 15, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1090 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 January 31, 2012, you requested a classification ruling for a woman’s knit garment similar to a t-shirt. The submitted sample, Style #222364, is a woman’s upper body garment similar to a t-shirt constructed from 100% polyester interlock knit fabric. The garment features a crew neckline; long, hemmed raglan sleeves; and a hemmed bottom. The fabric weighs 150 grams per square meter. You state that the garment will be imported in women’s sizes XS-2XL. We are returning your sample as you requested. The applicable subheading will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, other. The rate of duty will be 32% ad valorem. 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, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N203149

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.