N284722 N2 Ruling Active

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

Issued April 21, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1090

Headings: 6109

Product description

Your sample will be returned to you, as requested. Style 2792 is a woman’s upper body garment similar to a t-shirt composed from 100% polyester jersey knit fabric. The garment features a V-neckline, a crossover front neckband, short hemmed raglan sleeves and a straight hemmed bottom.

CBP rationale

The applicable subheading for styles 2792 and 2793 will be 6109.90.1090, 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: Women’s or Girls’: Other.

Full text

N284722 April 21, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of a woman’s and girl’s knit garment, similar to a t-shirt, from Mexico Dear Ms. Paitsell: In your letter dated March 24, 2017, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style 2792 is a woman’s upper body garment similar to a t-shirt composed from 100% polyester jersey knit fabric. The garment features a V-neckline, a crossover front neckband, short hemmed raglan sleeves and a straight hemmed bottom. You state the garment will be imported in ladies’ sizes XS-3XL and style 2793 in girls’ sizes S-L. The applicable subheading for styles 2792 and 2793 will be 6109.90.1090, 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: Women’s or Girls’: 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 https://hts.usitc.gov/current. 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 Antoinette Peek-Williams at [email protected]. Sincerely, Steven Mack Director National Commodity Specialist Division

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