U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a boy's T-shirt from China.
NY 861354 March 14, 1991 CLA-2-61:S:N:N3G:358 861354 CATEGORY: Classification TARIFF NO.: 6109.10.0014 Ms. Ellen Rosenberg Siegel, Mandell and Davidson, P.C. One Whitehall Street New York, NY 10004 RE: The tariff classification of a boy's T-shirt from China. Dear Ms. Rosenberg: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : March 13, 1991 ON BEHALF OF : R.H. Macy and Co., Inc. DESCRIPTION OF MERCHANDISE : The submitted sample, style 5124-4, is a boy's, 100 percent cotton, knit T- shirt. The garment has short sleeves, screen printing on the front, white, contrasting, overlock, zig-zag stitching at the armholes and across the shoulders, ribbing at the neck, and hemmed sleeves and bottom. The front and rear panels are each constructed from one section of fabric. Style 5124-4 will be imported in boy's sizes 4 to 7. HTS PROVISION : T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, men's or boys', other, other T-shirts, boys'. HTS SUBHEADING : 6109.10.0014 RATE OF DUTY : 21 percent ad valorem TEXTILE CATEGORY : 338 IMPORT RESTRAINTS/ REQUIREMENTS : Subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport