N293381 N2 Ruling Active

The tariff classification of a woman’s knit garment from Mexico

Issued June 7, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1050

Headings: 6109

Product description

Our response was delayed due to Customs and Border Protection laboratory analysis. Your sample was destroyed during laboratory analysis. Style 222755 is a woman’s T-shirt. The garment features a V-shaped mitered neckline, short hemmed sleeves, and a straight hemmed bottom.

CBP rationale

The applicable subheading for style 222755 will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s.

Full text

N293381 June 7, 2018 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1050 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of a woman’s knit garment from Mexico Dear Ms. Francois: In your letter dated January 11, 2018, you requested a tariff classification ruling. Our response was delayed due to Customs and Border Protection laboratory analysis. Your sample was destroyed during laboratory analysis. Style 222755 is a woman’s T-shirt. The garment features a V-shaped mitered neckline, short hemmed sleeves, and a straight hemmed bottom. You state that the garment is composed of 62 percent polyester and 38 percent nylon. The results of the laboratory analysis indicate that style 222755 is composed of one 60.8 percent polyester, 39.2 percent nylon. The applicable subheading for style 222755 will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s. The duty rate 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 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 via email at antoinette.peek-williams.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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