The tariff classification of men’s and boys’ garments from Mexico.

N090422 February 4, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6109.90.1049 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ garments from Mexico. Dear Mr. Rizner: In your letter dated January 4, 2010, you requested a tariff classification ruling on behalf of High Five. As requested, your sample will be returned. Style 100105 “Pacer Running Singlet” is a men’s sleeveless garment that is similar to a tank top. Style 100105 is constructed from 100% polyester, finely knit, interlock fabric and has oversized armholes; shoulder straps that measure 2 ½ inches in width; a low round front neckline; a rear neckline that falls below the nape of the neck; and a straight, hemmed bottom. Style 100105 is imported in Adult (men’s) sizes XS - 2XL. The same garment will be imported as Style 100106 in Youth (boys’) sizes M - L. The applicable subheading for Styles 100105 and 100106 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 World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division