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’ knit tank tops from Mexico.
Dear Mr. Rizner:
In your letter dated May 29, 2008, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 311 “Wicking Tank with Shoulder Insert” is a men’s tank top. The garment is sleeveless with oversized armholes; shoulder straps that measure two inches in width; a low, rounded front neckline; a rear neckline that falls below the nape of the neck; self-fabric capping at the neckline and armholes; and a straight, hemmed bottom. The body of the garment is constructed from 100% nylon, finely knit fabric that measures 36 stitches per two centimeters counted in the horizontal direction. The inserts on the shoulders and near the front armholes are constructed from 100% polyester, finely knit fabric. The garment is imported in Men’s sizes S - 3XL. The same garment will be imported in Boy’s sizes S – L as Style 312.
The applicable subheading for Style 311 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 other textile materials: of man-made fibers: men’s or boy’s: tank tops and singlets: men’s. The rate of duty is 32% ad valorem.
The applicable subheading for Style 312 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 other textile materials: of man-made fibers: men’s or boy’s: tank tops and singlets: boys’. The rate of duty is 32% ad valorem.
Styles 311 and 312 fall within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division