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

N264291 May 21, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6109.90.1013; 6109.90.1025 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit tank tops from Mexico. Dear Mr. Rizner: In your letter dated April 17, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style 352 “Accelerate Jersey,” is a men’s tank top. Style 352 is constructed from 100% polyester, finely knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style 352 is sleeveless and features oversized armholes; shoulder straps that measure less than two inches in width; a low U-shaped, front neckline; a low rear neckline that falls below the nape of the neck; contrasting color capping at the neckline and armholes; contrasting color fabric on the top portion of the front and back panels; and a straight, hemmed bottom. Style 352 will be imported in Adult (men’s) sizes S- 2XL You state that the same garment will be imported as Style 353 in Youth (boys’) sizes S - L. The applicable subheading for Styles 352 will be will be 6109.90.1013, 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: tank tops and singlets: men’s. The rate of duty is 32% ad valorem.       The applicable subheading for Style 353 will be 6109.90.1025, Harmonized Tariff Schedule of the United States, (HTS), which provides for: T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of man-made fibers: tank tops and singlets: boys’. The rate of duty will be 32 per cent 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division