The tariff classification of a men’s knit garment from Mexico.

NY I88745 December 23, 2002 CLA-2-61:RR:NC:TA:N3:356 I88745 CATEGORY: Classification TARIFF NO.: 6109.10.0027 Ms. Sandy Disher Sara Lee Branded Apparel International Trade Group 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit garment from Mexico. Dear Ms. Disher: In your letter dated December 11, 2002, you requested a tariff classification ruling. As requested, your sample will be returned. Style C258 is a men’s garment constructed from 100 percent cotton, finely knit jersey fabric. Style C258 is similar to a T-shirt and features a rib knit crew neckline; short sleeves with rib knit cuffs; a small heat sealed logo on the left sleeve; and a straight, hemmed bottom. The garment will be imported in sizes Small through 2XL. The applicable subheading for Style C258 will be 6109.10.0027, 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 rate of duty is 17.4 percent ad valorem. Effective January 1, 2003, the rate of duty will be 17 percent ad valorem. Style C258 falls within textile category designation 338. Based upon international textile trade agreements, products of 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 indicated 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 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division