U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a man's T-shirt from the People's Republic of China.
NY 873214 May 6, 1992 CLA-2-61:S:N:N3-I:356 873214 CATEGORY: Classification TARIFF NO.: 6109.10.0012 Mr. Michael K. Tomenga McKenna & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of a man's T-shirt from the People's Republic of China. Dear Mr. Tomenga: In a letter dated on April 7, 1992, and in a supplemental letter dated May 4, 1992, you requested a tariff classification ruling on behalf of St. Lolly International. The sample, Style No. 2A502, which was submitted in size medium, is a man's colored T-shirt which is constructed from 100 percent cotton, finely knit, jersey fabric. The garment features a rib knit, crew neckline; short, hemmed sleeves; a patch pocket on the left chest; and a hemmed bottom. Your letter states that Style No. 2A502 will be imported in sizes M, L, and XL, and that the same garment, identified as Style No. 2A802, will be imported in Big Men's Sizes (1-X, 2-X, 3-X). The applicable subheading for Style Nos. 2A502 and 2A802 will be 6109.10.0012, 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': other: other T-shirts: men's. The duty rate will be 21 percent ad valorem. The garments fall within textile category designation 338. Based upon international textile trade agreements, products of the People's Republic of China are subject to visa requirements and quota restraints. 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 sub- ject 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. 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