United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 812468 - NY 813007 > NY 812831

Previous Ruling Next Ruling
NY 812831




August 11, 1995

CLA-2-61:S:N:N5:356 812831

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0012; 6109.10.0018

Mr. Bruce Schiller
MSAS Customs Logistics Inc.
8725 NW 18th Terrace, Suite 301
Miami, FL 33172

RE: The tariff classification of men's knit garments from Honduras and Guatemala.

Dear Mr. Schiller:

In your letter dated July 11, 1995, on behalf of Delta Apparel, you requested a tariff classification ruling.

Style 63560 is a man's tank top constructed from 100 percent cotton, finely knit fabric. The garment features one and three quarter inch wide shoulder straps; oversized armholes; a low rounded front neckline; a rear neckline which reaches below the nape of the neck; and a hemmed bottom.

Style 61607 is a man's T-shirt which is constructed from 100 percent cotton, finely knit fabric. The garment has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. The front and the back panels are each constructed from a single piece of fabric. You state that the T-shirts will be produced in sizes S, M, L, and XL. You also state that the garment is scoured and ready for dyeing but that it is not bleached white.

As requested, your samples will be returned.

The applicable subheading for style 63560 will be 6109.10.0018, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men's or boys': other: tank tops and other singlets: men's. The duty rate will be 20.6 percent ad valorem.

The applicable subheading for style 61607 will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men's or boys': other: other: T-shirts: men's. The duty rate will be 20.6 percent ad valorem.

Styles 63560 and 61607 fall within textile category designation 338. Based upon international textile trade agreements, products of Honduras are subject to visa requirements. Products of Guatemala are not subject to visa requirements or 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: