The tariff classification of a shirt and pair of briefs for boys’ wear from Bangladesh

NY K88032 July 29, 2004 CLA-2-61:RR:NC:TA:358 K88032 CATEGORY: Classification TARIFF NO.: 6107.11.0020; 6109.10.0014 Barkin Eren Benvin Industries 1400 Broadway, Suite 2403 New York, NY 10018 RE: The tariff classification of a shirt and pair of briefs for boys’ wear from Bangladesh Dear Mr. Eren: In your letter that was received by this office on July 24, 2004 you requested a classification ruling. You state that the submitted garments, each of which is manufactured from finely knitted fabric of 100% cotton, will be packaged together in a polybag in order to be sold as a set. One of these garments is a jersey t-shirt onto the front of which designs are applied. The other of the garments is a rib-knitted pair of briefs for underwear. The applicable subheading for the briefs will be 6107.11.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’ underpants, briefs…and similar articles, knitted…, …briefs, of cotton, boys’; and for the upperbody garment will be 6109.10.0014, HTS, which provides for t-shirts…and similar garments, knitted…, of cotton, …boys’, other, other t-shirts, boys’. The duty rates will be 7.4 and 16.5 percent ad valorem, respectively. The t-shirt falls within textile category designation 338 and the pair of briefs within 352. Based upon international textile trade agreements products of Bangladesh are subject to quota and the requirement of a visa. 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 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division