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

N242169 June 13, 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 and boys’ knit garments from Mexico. Dear Ms. Florentino: In your letter dated May 16, 2013, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, Style 228100 “Erupt Tee,” is a men’s garment constructed from 100% polyester, finely knit interlock fabric that weighs 114 grams per square meter. Style 228100 is similar to a T-shirt and has a self-fabric crew neckline; short, hemmed sleeves; a small, flat heat seal logo on the right sleeve; all-over printing on the back and front panels and on the sleeves; and a straight, hemmed bottom. Style 228100 will be imported in Adult (men’s) sizes S – 4XL. You state that the same garment will be imported as Style 228200 in Youth (boys’) sizes YS - YL. The small, flat, heat seal logo is an inconspicuous non T-shirt feature that precludes classification as a T-shirt. Consequently, Styles 228100 and 228200 are considered to be similar to a T-shirt. The applicable subheading for Styles 228100 and 228200 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