The tariff classification of women’s T-shirts from Mexico.

NY I80974 June 3, 2002 CLA-2-61:RR:NC:WA:361 NY I80974 CATEGORY: Classification TARIFF NO.: 6109.10.0040 Ms. Sandy Disher Sara Lee Branded Apparel 1000 East Hanes Mill Road Winston Salem, NC 27105 RE: The tariff classification of women’s T-shirts from Mexico. Dear Ms. Disher: In your letter dated April 29, 2002, you requested a classification ruling for women’s knit T-shirts. You submitted two samples representing three styles. The third style differs only by color. Style FC84, is a woman's T-shirt constructed from either 100% cotton or 90% cotton, 10% polyester finely knit lightweight jersey fabric. Style FC80, is a woman’s T-shirt constructed from 100% cotton, finely knit lightweight jersey fabric. Style FC83, (no sample provided) is also a woman’s T-shirt constructed from 100% cotton, finely knit lightweight jersey fabric. Styles FC84, FC83, and FC80 feature a rib knit round neckline, short hemmed sleeves, and a straight hemmed bottom. The garments will be imported in sizes S, M, L, XL, and 2XL. We are returning your samples as you requested. The applicable subheading for Styles FC84, FC83, and FC80, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other, T-shirts, women’s. The rate of duty will be 17.4% ad valorem. Styles FC84, FC83, and FC80 falls within textile category designation 339. Based upon international textile trade agreements this category, from Mexico is presently not subject to quota restraints or visa requirements. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division