The tariff classification of a men’s knit pullover garment and a men’s knit T-shirt from Honduras and Mexico.

NY H81923 July 27, 2001 CLA-2-61:RR:NC:TA:N3:356 H81923 CATEGORY: Classification TARIFF NO.: 6109.10.0012; 6110.30.3050 Ms. Sandy Disher Sara Lee Branded Apparel International Trade Group 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit pullover garment and a men’s knit T-shirt from Honduras and Mexico. Dear Ms. Disher: In your letter dated June 5, 2001, you requested a tariff classification ruling. As requested, your samples will be returned. Style BE03 is a men’s garment that features a rib knit crew neckline with a contrasting color neckband; short, hemmed sleeves; and a straight, hemmed bottom. You state that the garment will be imported in sizes Small, Medium, Large, and Extra Large. Style BE03 will be constructed from 2 different finely knit fabrics. The first fabric is light steel in color and the fiber content will be 90 percent cotton, 10 percent polyester. The second fabric is charcoal heather in color and the fiber content will be 50 percent cotton, 50 percent polyester. The 50 percent cotton, 50 percent polyester, charcoal heather fabric is a heavy weight fabric that measures 24 stitches per two centimeters counted in the horizontal direction. The applicable subheading for Style BE03 in 90 percent cotton, 10 percent polyester, 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: other: other T-shirts: men’s. The duty rate will be 17.8 percent ad valorem. At the time of entry, Customs may verify the actual fiber content of Style BE03 in the 50 percent cotton, 50 percent polyester blend. If the fiber content differs from the weight breakdown indicated in your letter, the classification may differ from the information indicated below. The applicable subheading for Style BE03, in the heavyweight, 50 percent cotton, 50 percent polyester fabric, will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men's or boys'. The duty rate will be 32.7 percent ad valorem. Style BE03 in 90 percent cotton, 10 percent polyester, falls within textile category designation 338. Style BE03 in 50 percent cotton, 50 percent polyester, falls within textile category designation 638. Based upon international textile trade agreements, products of Honduras and Mexico are not presently subject to visa requirements or 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