U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of men’s and boys’ knit garments from Mexico.
N281384 December 16, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6109.90.1049 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit garments from Mexico. Dear Ms. Paitsell: In your letter dated November 8, 2016, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 222550 “Zoom 3.0 Shirt S/S,” is a men’s garment constructed from 100% polyester, finely knit jersey fabric. Style 222550 features a crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. Your specifications state that there will be a small heat seal logo on the right sleeve. Style 222550 will be imported in men’s (Adult) sizes S - 4XL. You state that the same garment will be imported as Style 222650 in boys’ (Youth) sizes S – XL. The applicable subheading for Styles 222550 and 222650 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 will be 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 https://www.usitc.gov/current/. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division