N310287 N3 Ruling Active

The tariff classification of men’s knit garment from Mexico

Issued March 26, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.1049

Headings: 6109

Product description

As requested, your sample will be returned. The submitted sample, Style 228190 “Adult Sublimated Track Jersey,” is a men’s sleeveless garment that is similar to a tank top. Style 228190 is constructed from two different knit fabrics. The front panel is constructed from 100% polyester, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The back panel is constructed from 100% polyester, mesh knit fabric that measures 33 stitches per two centimeters counted in the horizontal direction. Style 228190 has over sized armholes, shoulder straps that measure 2 1/2 inches in width, a U-shaped front neckline, a rear neckline that falls below the nape of the neck, an all over print design, a large print logo on the bottom left front panel, contrasting color sides, print letters on the back panel, and a straight, hemmed bottom. Style 228190 will be imported in Adult (men’s) sizes XS – 3XL. Since the shoulder straps measure more than two inches in width but not more than three inches in width, the garment is considered similar to a tank top. Consequently,

Full text

N310287 March 26, 2020 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6109.90.1049 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s knit garment from Mexico Dear Ms. Francois: In your letter dated March 2, 2020, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 228190 “Adult Sublimated Track Jersey,” is a men’s sleeveless garment that is similar to a tank top. Style 228190 is constructed from two different knit fabrics. The front panel is constructed from 100% polyester, finely knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. The back panel is constructed from 100% polyester, mesh knit fabric that measures 33 stitches per two centimeters counted in the horizontal direction. Style 228190 has over sized armholes, shoulder straps that measure 2 1/2 inches in width, a U-shaped front neckline, a rear neckline that falls below the nape of the neck, an all over print design, a large print logo on the bottom left front panel, contrasting color sides, print letters on the back panel, and a straight, hemmed bottom. Style 228190 will be imported in Adult (men’s) sizes XS – 3XL. Since the shoulder straps measure more than two inches in width but not more than three inches in width, the garment is considered similar to a tank top. Consequently, the applicable subheading for Style 228190 will be 6109.90.1049, 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 boy’s: other. The rate of duty is 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 Rosemarie Hayward at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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