The tariff classification of a men’s knit shirt from Korea.

NY J86193 July 15, 2003 CLA-2-61:RR:NC:TA:N3:356 J86193 CATEGORY: Classification TARIFF NO.: 6105.10.0010 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 shirt from Korea. Dear Ms. Disher: In your letter dated June 13, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Style T1391 is a men’s shirt constructed from 100 percent cotton, finely knit jersey fabric that measures 11 stitches per linear centimeter counted in the horizontal direction and 17 stitches per linear centimeter counted in the vertical direction. Style T1391 features a baseball neckline; a full front opening with six button closures; short, hemmed sleeves; large embroidered appliques on the center chest; and a curved bottom with a tail. The bottom edge is finished with overlock stitching. The applicable subheading for Style T1391 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men's. The rate of duty will be 19.8 percent ad valorem. Style T1391 falls within textile category designation 338. Based upon international textile trade agreements, products of Korea 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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