CLA-2-61:OT:RR:NC:N3:356
Ms. Autumn M. Francois
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ T-shirts from Mexico
Dear Ms. Francois:
In your letter dated July 18, 2018, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 4790 “Attain Set-in Sleeve Jersey,” is a men’s T-shirt constructed from 100% polyester, finely knit interlock fabric. Style 4790 features a crew neckline, short, hemmed sleeves, and a straight, hemmed bottom. Style 4790 will be imported in Adult (men’s) sizes S – 6XL. You state that the same garment will be imported as Style 4791 in Youth (boys’) sizes XS -XL.
The applicable subheading for Style 4790 will be 6109.90.1007, 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’: T-shirts: men’s. The duty rate will be 32% ad valorem.
The applicable subheading for Style 4791 will be 6109.90.1009, 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’: T-shirts: boys’. The duty rate 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://hts.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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division