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N304245 N3 Ruling Active

The tariff classification of knit T-shirts from Mexico

Issued June 5, 2019 by U.S. Customs and Border Protection.

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N3 N304245 (June 5, 2019)

Tariff classification

HTS codes: 6109.90.1007, 6109.90.1060, 6109.90.1050, 6109.90.1009

Headings: 6109

Product description

Your sample will be returned to you, as requested. Style 6792 “Sublimated Training Tee,” is a men’s T-shirt composed of 100 percent polyester interlock fabric. The garment features a V-styled front neckline, short, hemmed sleeves, and a straight, hemmed bottom. The T-shirt will be imported in men’s sizes S–3XL and style 6793 in boys’ sizes S-XL. Style 6794 is a woman’s T-shirt composed of 100 percent polyester knit fabric. The garment features a v-shaped front neckline, short hemmed sleeves, and a straight hemmed bottom. The T-shirt will be imported in ladies’ sizes XS-2XL and style 6793 in girls’ sizes S-XL.

CBP rationale

The applicable subheading for style 6792 will be 6109.90.1007, 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’: T-shirts: men’s. The rate of duty is 32 percent ad valorem. The applicable subheading for style 6793 boys’ will be 6109.90.1009, 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’: T-shirts: boys’. The rate of duty is 32 percent ad valorem. The applicable subheading for style 6794 will be 6109.90.1050, 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 applicable subheading for style 6793 girls’ will be 6109.90.1060, 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, girls’.

Full text

N304245 June 5, 2019 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6109.90.1007, 6109.90.1009, 6109.90.1050; 6109.90.1060 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of knit T-shirts from Mexico Dear Ms. Francois: In your letter dated May 7, 2019, you requested a tariff classification ruling. Your sample will be returned to you, as requested. Style 6792 “Sublimated Training Tee,” is a men’s T-shirt composed of 100 percent polyester interlock fabric. The garment features a V-styled front neckline, short, hemmed sleeves, and a straight, hemmed bottom. The T-shirt will be imported in men’s sizes S–3XL and style 6793 in boys’ sizes S-XL. Style 6794 is a woman’s T-shirt composed of 100 percent polyester knit fabric. The garment features a v-shaped front neckline, short hemmed sleeves, and a straight hemmed bottom. The T-shirt will be imported in ladies’ sizes XS-2XL and style 6793 in girls’ sizes S-XL. The applicable subheading for style 6792 will be 6109.90.1007, 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’: T-shirts: men’s. The rate of duty is 32 percent ad valorem. The applicable subheading for style 6793 boys’ will be 6109.90.1009, 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’: T-shirts: boys’. The rate of duty is 32 percent ad valorem. The applicable subheading for style 6794 will be 6109.90.1050, 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. The applicable subheading for style 6793 girls’ will be 6109.90.1060, 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, girls’. 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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