The tariff classification of a boy’s knit shirt from China

PD E84310 July 28, 1999 CLA-2-61:LA:S:T:1:2:G04 E84310 CATEGORY: Classification TARIFF NO.: 6105.20.2030 Ms. Christine L. Lappi East Asia, Inc. 1801 E. Edinger Avenue Santa Ana, CA 92705 RE: The tariff classification of a boy’s knit shirt from China Dear Ms. Lappi: In your letter dated June 29, 1999, you requested a tariff classification ruling. The submitted sample, style T946001, is a boy’s shirt constructed from 100% polyester, finely knit polar fleece fabric. The shirt contains more than 10 stitches per linear centimeter counted in both the vertical and horizontal directions and features a stand-up collar, a partial front zipper opening, long hemmed sleeves, a small embroidered logo on the front, and a hemmed bottom. The garment will be imported in boys’ sizes XXS, XS, S, M, L, and XL for boys’ sized 8 and above. Your sample will be returned as requested. The applicable subheading for the shirt will be 6105.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: boys’: other. The rate of duty will be 33.3% ad valorem. The shirt falls within textile category designation 638. As a product of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport