CLA-2-61:OT:RR:NC:WA:356
Mr. Mike Rizner
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ tank tops from Mexico.
Dear Mr. Rizner:
In your letter dated March 29, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 340 “Velocity Track Jersey” is a men’s tank top constructed from 100% polyester, finely knit interlock fabric. Style 340 has oversized armholes; shoulder straps that measure less than 2 inches in width; a low, round front neckline; a rear neckline that falls below the nape of the neck; and a straight, hemmed bottom. Style 340 will be imported in Adult (Men’s) sizes S - 3XL. The same garment will be imported as Style 341 in Youth (Boys’) sizes S - L.
The applicable subheading for Style 340 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 man-made fibers: tank tops and singlets: men’s. The rate of duty is 32% ad valorem.
The applicable subheading for Style 341 will be 6109.90.1025, Harmonized Tariff Schedule of the United States, (HTSUS), 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 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 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division