CLA-2-61: OT:RR:NC:N3:361
Ms. Autumn M. Francois
Augusta Sportswear
425 Park West Drive
Grovetown, Georgia 30813
RE: The tariff classification of a woman’s T-shirt from Mexico
Dear Ms. Francois:
In your letter dated July 18, 2018, you requested a tariff classification ruling. Your sample will be returned, as requested.
Style 4792 “Attain Set-In Sleeve Jersey,” is a woman’s t-shirt constructed from 100% polyester, finely knit interlock fabric. Style 4792 features a V-styled neckline, short, hemmed sleeves and a straight, hemmed bottom. Style 4792 will be imported in Ladies sizes XS – 3XL.
The applicable subheading for style 4792 will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s. The duty rate 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division