N270894 N2 Ruling Active

The tariff classification of men’s and boys’ knit garment from Mexico

Issued February 29, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1049

Headings: 6109

Product description

The boy’s sample was destroyed in laboratory testing. The men’s sample will be returned to you. The submitted sample, described as the “Zoom 2.0 Shirt,” Style 222620, is a boy’s garment constructed from 100 percent polyester finely knit fabric measuring more than 9 stitches per two centimeters counted in the horizontal direction. Although

CBP rationale

The applicable subheading for Styles 222620 and 222520 will be 6109.90.1049, 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’: Other.

Full text

N270894 February 29, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6109.90.1049 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, Georgia 30919 RE: The tariff classification of men’s and boys’ knit garment from Mexico Dear Mr. Rizner: In your letter dated October 14, 2015 and received by this office on November 23, 2015, you requested a tariff classification ruling. A boy’s size sample accompanied your letter and a men’s size sample was later provided. The boy’s sample was destroyed in laboratory testing. The men’s sample will be returned to you. The submitted sample, described as the “Zoom 2.0 Shirt,” Style 222620, is a boy’s garment constructed from 100 percent polyester finely knit fabric measuring more than 9 stitches per two centimeters counted in the horizontal direction. Although you state in your letter the fabric is of a double knit pique construction, the U.S. Customs and Border Protection laboratory has confirmed that the fabric is of an interlock construction weighing 113 grams per square meter. Style 222620 is similar to a T-shirt and has a crew neckline; short, hemmed sleeves; a small flat reflective heat seal logo on the right sleeve; and a straight, hemmed bottom. Style 222620 will be imported in Youth (boys’) sizes S-XL. The same garment will be imported as Style 222520 in Adult (men’s) sizes S-4XL. The applicable subheading for Styles 222620 and 222520 will be 6109.90.1049, 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’: Other.” The rate of duty will be 32 percent 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 Kim Wachtel at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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