The tariff classification and applicability of 9802.00.90, HTSUS, to T-shirts from Mexico

N126716 November 5, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6109.10.0012; 9802.00.90 Mr. Oscar H. Vildosola Osvil International, LLC 2105 N. Sulphur Springs Road Douglas, AZ 85607 RE: The tariff classification and applicability of 9802.00.90, HTSUS, to T-shirts from Mexico Dear Mr. Vildosola: In your letter dated October 4, 2010, you requested a ruling on behalf of Alstyle Apparel, Inc., / A&G, Inc., concerning the applicability of 9802.00.90, HTSUS, to T-shirts imported from Mexico. A sample of the finished garment was provided for our review. As requested, your sample will be returned. The submitted garment, Style 5301, is a men’s dyed T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs 185 grams per square meter. The garment features a rib knit crew neckline, short hemmed sleeves, and a straight hemmed bottom. You state that Alstyle Apparel Inc. sends U.S. grown, 100% cotton fibers to Pakistan where the fibers are spun into yarn. The yarn is exported to the United States where it is knit into 100% cotton, jersey knit fabric which is bleached and dyed various colors. The fabric is then cut into component T-shirt parts in the United States and sent to Mexico for assembly into finished garments. The finished garments will then be imported into the United States. The applicable subheading for the dyed T-shirts will be 6109.10.0012, 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 T-shirts: men’s. The duty rate is 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/. HTSUS 9802.00.90 provides for: Textile and apparel goods assembled in Mexico in which all fabric components were wholly formed and cut in the United States, provided that such fabric components, in whole or in part, (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that goods classifiable in chapters 61, 62 or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly as provided for herein. The assembly in Mexico of the aforementioned ready to assemble components, cut in the United States, may entitle the garments to be entered under subheading 9802.00.90, HTSUSA, provided that all the documentary requirements are met. The information substantiating 9802.00.90, HTSUSA, must be submitted at the time of entry. 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