Base
8037121994-11-23New YorkClassification

The tariff classification of men's T-shirts from the People's Republic of China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of men's T-shirts from the People's Republic of China.

Ruling Text

NY 803712 November 23, 1994 CLA-2-61:S:N:N5:356 803712 CATEGORY: Classification TARIFF NO.: 6109.10.0005 Mr. Joey J. Yao Beta-Max Import & Export Inc. 17930 E. Ajax Circle City of Industry, CA 91748 RE: The tariff classification of men's T-shirts from the People's Republic of China. Dear Mr. Yao: In your letter dated October 21, 1994, you requested a tariff classification ruling. Style A8001 is a man's all-white T-shirt which is constructed from 100 percent cotton, finely knit jersey fabric. The garment has a crew neckline; short, hemmed sleeves; and a hemmed bottom. The front and back panels and the sleeves are each constructed from a single piece of fabric. You state that the T-shirts will be produced in sizes, M, L, XL, XXL, and XXXL. As requested, the five samples you submitted are being returned. The applicable subheading for Style A8001 will be 6109.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men's or boys': T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, without pockets, trim or embroidery. The duty rate will be 21 percent ad valorem. Style A8001 falls within textile category designation 352. Based upon international textile trade agreements, products of the People's Republic of China are subject to visa requirements and quota restraints. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport