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NY 863560

June 14, 1991

CLA-2-61:S:N:N3I:361 863560

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0040

Earlsa Lahtifield
La Pandora Corp.
P.O.Box 703
Jackson Heights , NY 11372

RE: The tariff classification of a knit T-shirt from China.

Dear Mr. Lahtifield :

In your letter dated May 15, 1991 you requested a classification ruling.

The submitted sample is a unisex T-shirt constructed of 100% cotton knit fabric. The T-shirt features a round neckline, short hemmed sleeves and a hemmed bottom. Although you state that the garment in question is one size that fits all tall men, it does not have any particular features of a man's garment. The unconstructed, T-shirt styling is more indicative of unisex garments. It is Customs position that garments labelled as "one size fits all" are not sized to a particular customer and are considered to be unisex garments. In its imported condition this T-shirt can be worn by men or women. Unisex garments are classified by Customs under the provisions for women's garments.

The applicable subheading for the T-shirt will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit T-shirts of cotton. The rate of duty will be 21 percent ad valorem.

The T-shirt falls within textile category designation 339. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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