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N305981 N3 Ruling Active

The tariff classification of men’s knit garments from Mexico

Issued September 23, 2019 by U.S. Customs and Border Protection.

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N3 N305981 (September 23, 2019)

Tariff classification

HTS codes: 6109.10.0027, 6109.90.1049

Headings: 6109

Product description

Your samples will be retained for our files. The submitted sample, Style 2303511, is a men’s garment that is similar to a T-shirt. Style 2303511 is constructed from 100% cotton, jersey knit fabric. The garment features a rib knit crew neckline, short, hemmed sleeves, screen printing on the front and back panels and on each sleeve, a small woven fabric label sewn into the bottom left side seam, and a straight, hemmed bottom. The submitted sample, Style 2303543, is a men’s garment that is similar to a T-shirt. Style 2303543 is constructed from 100% polyester, interlock knit fabric. The garment features a rib knit crew neckline, short, hemmed, raglan sleeves, and a straight, hemmed bottom.

Full text

N305981 September 23, 2019 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6109.10.0027; 6109.90.1049 Mr. Enrique Barrios Intimark S de RL de CV Lotes 13, 14 y 15 S/N Conjunto Urbano Industrial Toluca 50740 Mexico RE: The tariff classification of men’s knit garments from Mexico Dear Mr. Barrios: In your letter dated August 27, 2019, you requested a tariff classification ruling. Your samples will be retained for our files. The submitted sample, Style 2303511, is a men’s garment that is similar to a T-shirt. Style 2303511 is constructed from 100% cotton, jersey knit fabric. The garment features a rib knit crew neckline, short, hemmed sleeves, screen printing on the front and back panels and on each sleeve, a small woven fabric label sewn into the bottom left side seam, and a straight, hemmed bottom. The submitted sample, Style 2303543, is a men’s garment that is similar to a T-shirt. Style 2303543 is constructed from 100% polyester, interlock knit fabric. The garment features a rib knit crew neckline, short, hemmed, raglan sleeves, and a straight, hemmed bottom. The applicable subheading for Style 2303511 will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys’: Other. The rate of duty will be 16.5% ad valorem. The applicable subheading for Style 2303543 will be 6109.90.1049, 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’: Other. The rate of duty will be 32% 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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