CLA-2-61:OT:RR:NC:N3:361

Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813

RE: The tariff classification of a woman’s and girls’ knit garment similar to a T-shirt from Mexico

Dear Ms. Paitsell:

In your letter dated November 8, 2016, on behalf of your client Holloway, you requested a tariff classification ruling. Your sample will be returned to you, as requested.

Style 222750 is a women’s upper body garment similar to a T-shirt composed of 100 percent polyester jersey knit fabric. The garment features a V-neck, short hemmed sleeves, a small heat seal design on the right sleeve and a straight hemmed bottom. The garment will be imported in ladies’ sizes S-3XL and style 222950 in girls’ sizes S-XL. The applicable subheading for styles 222750 and 222950 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 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 Antoinette Peek-Williams at [email protected].

Sincerely,

Steven Mack
Director
National Commodity Specialist Division