CATEGORY: Classification s289

U.S. Department of Homeland Security U.S. Customs and Border Protection One Penn Plaza, 10th Floor New York, NY 10119

U.S. Customs and Border Protection

N075143

October 9, 2009

CLA-2-61:OT:RR:NC:WA:356

CATEGORY: Classification

TARIFF NO.: 6109.10.0012

Mr. Ricardo Gonzalez Rintex, S.A. de C.V. Camino a San Gaspar No. 10 Colonia Miguel Hidalgo C. P. 62556, Jiutepec, Morelos Mexico

RE: The tariff classification of men’s knit T-shirts from Mexico.

Dear Mr. Gonzalez:

In your letter dated September 8, 2009, you requested a tariff classification ruling. Your samples are being retained for our files.

Three samples were submitted. Sample #1 was submitted in a red version with a screen print design on the center chest and in a white version with a screen print design on the center chest and on the lower left side near the hem. Both garments are men’s T-shirts constructed from 100% percent cotton, finely knit jersey fabric. The fabric weight appears to be less than 200 grams per square meter. The garments have a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. Both garments have self-fabric binding on the inside rear neck seam and on the shoulder seams that is secured with functional chain stitching.

Sample #2, in grey, is a men’s T-shirt constructed from 90% percent cotton, 10% polyester, finely knit jersey fabric. The fabric weight appears to be less than 200 grams per square meter. The garment has a rib knit crew neckline; short, hemmed sleeves; a screen print design on the center chest; and a straight, hemmed bottom. The garment has self-fabric binding on the inside rear neck seam and on the shoulder seams that is secured with functional chain stitching.

The applicable subheading for the three garments will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar 2 garments, knitted or crocheted: of cotton: men’s or boys’: other T-shirts: men’s. The duty rate will be 16.5% 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