The tariff classification of a man's T-shirt from the People's Republic of China

NY 881936 February 8, 1993 CLA-2-61:S:N:N5-I:356 881936 CATEGORY: Classification TARIFF NO.: 6109.10.0005 Ms. Christine L. Lappi Mastain, Donaldson & Associates 2102 Business Center Drive Irvine, California 92715 RE: The tariff classification of a man's T-shirt from the People's Republic of China Dear Ms. Lappi: In your letter dated November 13, 1992, which was resubmitted on January 13, 1993, you requested a tariff classi- fication ruling. Style No. EIC-001 is a man's all-white T-shirt which is con- structed 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 con- structed from a single piece of fabric. You state in your letter that Style EIC-001 will be imported in sizes XL and XXL. As requested, your sample will be returned. The applicable subheading for Style EIC-001 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. This garment 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. 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 in- spection 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