N250351 N2 Ruling Active

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

Issued March 11, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1090

Headings: 6109

Product description

Your sample will be returned. Style number 05D38D -TAMAN is a woman’s upper body garment similar to a T-shirt constructed from 65% polyester and 35% cotton jersey knit fabric. The garment features crew neck with a ribbed neckline, short hemmed sleeves, a large screen print design on the front panel, and a hemmed bottom with a tail.

CBP rationale

The applicable subheading for style number 05D38D -TAMAN 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

N250351 March 11, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s knit garment similar to a T-shirt from China . Dear Ms. Orzol: In your letter dated February 4, 2014, you requested a classification ruling. Your sample will be returned. Style number 05D38D -TAMAN is a woman’s upper body garment similar to a T-shirt constructed from 65% polyester and 35% cotton jersey knit fabric. The garment features crew neck with a ribbed neckline, short hemmed sleeves, a large screen print design on the front panel, and a hemmed bottom with a tail. The applicable subheading for style number 05D38D -TAMAN 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. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →