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 884715 May 4, 1993 CLA-2-61:S:N:N5:356 884715 CATEGORY: Classification TARIFF NO.: 6109.10.0005 Ms. Shirley Tan Sino Pacific Custom Brokerage Inc. 401 Broadway Suite 605 New York, New York 10013 RE: The tariff classification of a man's T-shirt from the People's Republic of China Dear Ms. Tan: In your letter dated April 2, 1993, you requested a tariff classifica- tion ruling on behalf of Chinese Native Products, Ltd. Style No. IT931 is a man's all-white T-shirt which is constructed from 100 percent cotton, finely knit interlock 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 in your letter that Style IT931 will be imported in sizes Small, Medium, Large, and X-Large. The applicable subheading for Style IT931 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 cro- cheted: 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 Re- public 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 mer- chandise may be affected. Since part categories are the result of interna- tional 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 Cur- rent 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 docu- ments 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