The tariff classification of men’s knit garments from India.

NY F87536 June 19, 2000 CLA-2-61:RR:NC:TA:N3:356 F87536 CATEGORY: Classification TARIFF NO.: 6109.10.0007; 6109.10.0018 Mr. Renu Sadh V.R.S. Industries, Inc. 1385 Broadway, Suite 1509 New York, NY 10018 RE: The tariff classification of men’s knit garments from India. Dear Mr. Sadh: In your letter dated May 18, 2000, you requested a tariff classification ruling. Your sample will be returned, as requested. Style 3005-2 is a men’s singlet constructed from 100 percent cotton, 2x2 rib knit fabric. Style 3005-2 features oversized armholes; shoulder straps that measure 1 and 3/4 inches in width; a low, round front neckline; a rear neckline that falls below the nape of the neck; and a hemmed bottom. You state that Style 3005-2 will be imported in white, heather grey and black in sizes S, M, L, and XL. The applicable subheading for the all white singlets of Style 3005-2 will be 6109.10.0007, 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’: singlets, all white, without pockets, trim or embroidery. The duty rate will be 18.3 percent ad valorem. The applicable subheading for the heather grey and black singlets of Style 3005-2 will be 6109.10.0018, 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: tank tops and other singlets: men’s. The duty rate will be 18.3 percent ad valorem. The all white singlet of Style 3005-2 falls within textile category designation 352. The heather grey and black singlets of Style 3005-2 fall within textile category designation 338. Based upon international textile trade agreements, products of India are subject to visa requirements and quota restraints. 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.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 this ruling letter or the control number listed above should be provided with 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 212-637-7081. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division