The tariff classification of children’s T-shirt from Mexico.

N264799 June 16, 2015 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Mr. Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of children’s T-shirt from Mexico. Dear Mr. Rizner: In your letter dated May 1, 2015, you requested a tariff classification ruling. Your letter was accompanied by a sample which will be returned to you, as requested. Style 712, described as a “Toddler Ringer T-shirt,” is a toddler’s unisex garment that is similar to a T-shirt. The garment is constructed from 50 percent cotton and 50 percent polyester finely knit jersey fabric that weighs less than 200 grams per square meter. Style 712 features a rib-knit crew neckline; short sleeves with rib knit capping on the cuffs and a straight, hemmed bottom. The rib-knit neckline and rib-knit cuffs are in a contrasting color to the shirt. This style is imported in toddler sizes, 2T/3T and 4T. When no textile material predominates by weight, the goods are to be classified wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Therefore, since Style 712 is a blend of 50 percent cotton and 50 percent polyester, the garment will be classified under the provision that occurs last. In this case, it is the man-made fiber that occurs last. Garments that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification of the subject garment. The applicable subheading for Style 712 will be 6109.90.1090, 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: Women’s or girls’: Other.” The rate of duty will be 32 percent 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division