Base
C804491997-11-04New YorkClassification

The tariff classification of a man's T-shirt from Saipan.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-06 · Updates monthly

Summary

The tariff classification of a man's T-shirt from Saipan.

Ruling Text

NY C80449 November 4, 1997 CLA-2-61:RR:NC:TA:N3:356 C80449 CATEGORY: Classification TARIFF NO.:6109.10.0009; 6109.10.0012 Ms. Ludene Murphree The Gap, Inc. Two Harrison Street San Francisco, CA 94105 RE: The tariff classification of a man's T-shirt from Saipan. Dear Ms. Murphree: In your letter dated October 2, 1997, you requested a tariff classification ruling. Your sample will be returned, as requested. Banana Republic Style 716772 is a man's T-shirt constructed from 100 percent cotton, finely knit jersey fabric. The garment features a rib knit, mitered V neckline; short, hemmed sleeves; and a hemmed bottom. You have stated that the garment will be imported in white, black, and charcoal in sizes XS-XL. The applicable subheading for Style 716772 in white will be 6109.10.0009, 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: other. The duty rate will be 19.6 percent ad valorem. The applicable subheading for Style 716772 in colors 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 19.6 percent ad valorem. Articles which are classified under subheading 6109.10.0009 and 6109.10.0012, HTS, which are products of Saipan, are entitled to duty free treatment under General Note 3(a)(iv) upon compliance with all applicable regulations. Style 716772 in white falls within textile category designation 352. Style 716772 in colors falls within textile category 338. Based upon international textile trade agreements, products of Saipan are not presently subject to a visa requirement or 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 inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-466-5877. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division