The tariff classification of a boy’s garment from Peru

N332869 May 31, 2023 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6109.90.1049 Ms. Dayna Larsen Noatum Logistics 20 N. Martingale RdSchaumburg, IL 60173 RE: The tariff classification of a boy’s garment from Peru Dear Ms. Larsen: In your letter dated May 11, 2023, you requested a tariff classification ruling on behalf of your client Land’s End. Style 529179 is a boy’s garment that is similar to a T-shirt constructed of 92% polyester 8% spandex jersey knit fabric.  The garment features a crew neckline, short hemmed raglan sleeves, and a hemmed bottom.  You state the fabric weighs 200 grams per square meter; CBP may choose to verify this at time of entry, as a different weight may affect classification.  The applicable subheading for style 529179 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division