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The tariff classification of a woman’s and girl’s knit garment, similar to a tank top, from Mexico
Issued March 15, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N303193 (March 15, 2019)
Tariff classification
HTS codes: 6109.90.1090
Headings: 6109
Product description
Your sample will be returned to you, as requested. Style 2436 is a woman’s upper body garment, similar to a tank top composed from 84 percent polyester 16 percent spandex knit fabric. The sleeveless garment features a U-shaped front neckline, shoulder straps over 2 inches wide, a racer back below the nape of the neck, mesh inserts at the shoulders and side panels, and a straight hemmed bottom. The garment extends from the shoulder to below the waist.
CBP rationale
The applicable subheading for styles 2436 and 2437 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
N303193 March 15, 2019 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Ms. Autumn Francois Augusta Sportswear 425 Park West drive Grovetown, Georgia 30318 RE: The tariff classification of a woman’s and girl’s knit garment, similar to a tank top, from Mexico Dear Ms. Francois: In your letter dated February 25, 2019, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style 2436 is a woman’s upper body garment, similar to a tank top composed from 84 percent polyester 16 percent spandex knit fabric. The sleeveless garment features a U-shaped front neckline, shoulder straps over 2 inches wide, a racer back below the nape of the neck, mesh inserts at the shoulders and side panels, and a straight hemmed bottom. The garment extends from the shoulder to below the waist. You state the garment will be imported in ladies’ sizes S-2XL and style 2437 in girls’ sizes S-L. The applicable subheading for styles 2436 and 2437 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 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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The tariff classification of a woman’s and girl’s knit garment, similar to a t-shirt, from Mexico
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