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

N239828 April 19, 2013 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 knit garments from Mexico. Dear Ms. Florentino: In your letter dated March 15, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 323 “Alize Jersey,” is a men’s sleeveless garment that is similar to a tank top. Style 323 is constructed from 92% polyester, 8% spandex, finely knit mesh fabric that measures 36 stitches per two centimeters counted in the horizontal direction. Style 323 features oversized armholes; shoulder straps that measure 2 ½ inches in width; a low, U-shaped front neckline; a rear neckline that falls below the nape of the neck; self-fabric capping at the neckline and armholes; contrasting color front and back panels; and a straight, hemmed bottom. Style 323 will be imported in Adult (men’s) sizes S – 3XL. Although you state that the same garment will be imported as Style 324 in Youth (boys’) sizes, we are unable to classify Style 324 based upon the sample submitted. If you wish to submit Style 324 for a classification ruling, please provide a sample of the garment in size Medium, if possible, and provide the size specifications for the garment. Style 323 is considered similar to a tank top because the shoulder straps measure more than two inches but not more than three inches in width. Consequently, the applicable subheading for Style 323 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 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