The tariff classification of a men’s knit garment, similar to a T-shirt, from China

NY M83320 June 28, 2006 CLA-2-61:RR:NC:TA:N3:356 M83320 CATEGORY: Classification TARIFF NO.: 6109.10.0027 Mr. Cliff Venable Mr. John Nagel Sara Lee Branded Apparel – OS3D International Trade Department 1000 E. Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s knit garment, similar to a T-shirt, from China Dear Mr. Venable and Mr. Nagel: In your letter dated May 24, 2006, you requested a tariff classification ruling. Your sample is being returned as you have requested. Style RA78 is a men’s garment that is similar to a T-shirt. Style RA78 is constructed from 95% cotton, 5% spandex finely knit jersey fabric that weighs 146 grams per square meter. The garment features a rib knit crew neckline, short hemmed sleeves, a straight hemmed bottom and a small embroidered polo player logo on the lower portion of the front panel at the left hem. The garment will be imported in white and in other colors. The applicable subheading for Style RA78 in both white and in other colors will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: men’s or boys’: other. The duty rate will be 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style RA78 falls within textile category designation 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division