CLA-2-61:OT:RR:NC:N3:358
Ms. Dayna Larsen
Noatum Logistics
20 N. Martingale Rd Schaumburg, IL 60173
RE: The tariff classification of a boy’s garment from Peru
Dear Ms. Larsen:
In your letter dated May 11, 2023, you requested a tariff classification ruling on behalf of your client Land’s End.
Style 529179 is a boy’s garment that is similar to a T-shirt constructed of 92% polyester 8% spandex jersey knit fabric. The garment features a crew neckline, short hemmed raglan sleeves, and a hemmed bottom. You state the fabric weighs 200 grams per square meter; CBP may choose to verify this at time of entry, as a different weight may affect classification.
The applicable subheading for style 529179 will be 6109.90.1049, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division