N300867 N3 Ruling Active

The tariff classification of a woman’s T-shirt from Mexico.

Issued October 22, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0040

Headings: 6109

Product description

Your sample will be returned, as requested. Style B3860391 is a woman’s T-shirt constructed from 100 percent cotton, finely knit interlock fabric. Style B3860391 features a round neckline, short, hemmed sleeves, a screen print design on the front panel, and a curved, hemmed bottom. The garment has a screen print design that uses a metallic ink that results in a flat design.

CBP rationale

The applicable subheading for style B3860391 will be 6109.10.0040, 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 Cotton.

Full text

N300867 October 22, 2018 CLA-2-61: OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.10.0040 Mr. Enrique Barrios Intimark S de RL de CV Lote 13, 14 Y 15 S/N Conjunto Urbano Industrial Ixtlahuaca 50740 Mexico RE: The tariff classification of a woman’s T-shirt from Mexico. Dear Mr. Barrios: In your letter received on October 1, 2018, you requested a tariff classification ruling. Your sample will be returned, as requested. Style B3860391 is a woman’s T-shirt constructed from 100 percent cotton, finely knit interlock fabric. Style B3860391 features a round neckline, short, hemmed sleeves, a screen print design on the front panel, and a curved, hemmed bottom. The garment has a screen print design that uses a metallic ink that results in a flat design. The applicable subheading for style B3860391 will be 6109.10.0040, 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 Cotton. Women’s or girls: Other: T-shirts: Women’s. The rate of duty will be 16.5% 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 A. Mack Director National Commodity Specialist Division

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