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

N222717 July 19, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6109.90.1049 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit garments from Mexico. Dear Ms. Florentino: In your letter dated May 3, 2012 and in subsequent correspondence received on June 7, 2012, you requested a tariff classification ruling. As requested, your samples will be returned. Style 332 “Sprint Jersey” is a men’s garment that is similar to a tank top. Style 332 is constructed from 92% polyester, 8% spandex, pinhole mesh knit fabric that measures 36 stitches per two centimeters counted in the horizontal direction. Style 332 is sleeveless and features oversized armholes; shoulder straps that measure two and one-half inches in width; a low U-shaped, front neckline; a low rear neckline that falls below the nape of the neck; self-fabric capping at the neckline and armholes; contrasting color pieced inserts on the side panels; and a straight, hemmed bottom. The garment will be imported in Adult (Men’s) sizes S - 3XL. Style 333 “Sprint Jersey” is a boys’ garment that is similar to a tank top. Style 333 is constructed from 92% polyester, 8% spandex, pinhole mesh knit fabric that measures 36 stitches per two centimeters counted in the horizontal direction. Style 333 is sleeveless and features oversized armholes; shoulder straps that measure two and one-quarter inches in width; a low U-shaped, front neckline; a low rear neckline that falls below the nape of the neck; self-fabric capping at the neckline and armholes; contrasting pieced inserts on the front and back panels; and a straight, hemmed bottom. The garment will be imported in Youth (Boys’) sizes YS - YL. Because the shoulder straps on Styles 332 and 333 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 Styles 332 and 333 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 boys’: 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 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division