The tariff classification of women’s knit garments similar to T-shirts from China
Issued February 5, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N249879 (February 5, 2014)
Tariff classification
HTS codes: 6109.90.1540
Headings: 6109
Product description
Your samples will be returned. Style SCL4356UC is a woman’s upper body garment similar to a T-shirt constructed from 100% merino wool jersey knit fabric. The lightweight garment features a crossover V-shaped neckline, long, hemmed, close-fitting sleeves, and a hemmed bottom. The garment extends below the waist. Style SCL4355UC is a woman’s upper body garment similar to a T-shirt constructed from 100% merino wool jersey knit fabric. The lightweight garment features a crew shape neckline, long, hemmed, close-fitting sleeves, and a hemmed bottom. The garment extends below the waist.
CBP rationale
The applicable subheading for styles SCL4356UC and SCL4355UC will be 6109.90.1540, 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 wool, with long sleeves: Women’s: Other.
Full text
N249879 February 5, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1540 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of women’s knit garments similar to T-shirts from China Dear Ms. Robertson: In your letter dated January 14, 2014, you requested a tariff classification ruling on behalf of your client, C&O Apparel (US), Inc. Your samples will be returned. Style SCL4356UC is a woman’s upper body garment similar to a T-shirt constructed from 100% merino wool jersey knit fabric. The lightweight garment features a crossover V-shaped neckline, long, hemmed, close-fitting sleeves, and a hemmed bottom. The garment extends below the waist. Style SCL4355UC is a woman’s upper body garment similar to a T-shirt constructed from 100% merino wool jersey knit fabric. The lightweight garment features a crew shape neckline, long, hemmed, close-fitting sleeves, and a hemmed bottom. The garment extends below the waist. The applicable subheading for styles SCL4356UC and SCL4355UC will be 6109.90.1540, 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 wool, with long sleeves: Women’s: Other. The duty rate will be 5.6% 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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