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NY 817316

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January 12, 1996

CLA-2-61:RR:NC: WA:N5:356 817316

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0005

Ms. Sandra Tovar
CST, Inc.
P.O.Box 2329
Peachtree City, GA 30269

RE: The tariff classification of a man's T-shirt from Costa Rica.

Dear Ms. Tovar:

In your letter dated December 8, 1995, you requested a tariff classification ruling on behalf of Shana Knitwear, Inc.

Style 820 is a man's all white T-shirt which is constructed from 100 percent cotton, finely knit jersey fabric. The garment features a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. You have stated that the garment will be imported in sizes S, M, L, and XL.

Your letter states that Style 820 will be assembled from U.S. components in Costa Rica. If your garment meets the requirements set forth under the provisions of Sections 10.11-10.24 of the Customs Regulations, it will be eligible for entry under subheading 9802.00.80, HTS. Subheading 9802.00.80, HTS, applies to articles assembled abroad in whole or in part of fabricated components that are products of the U.S., with no operations performed thereon except the attachment of the components to form the imported merchandise, and operations incidental thereto. An article classified under subheading 9802.00.80, HTS, is subject to duty upon the full appraised value of the imported article, less the cost or value of the acceptable U. S. components.

The applicable subheading for Style 820 will be 6109.10.0005, 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: T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, without pockets, trim or embroidery. The duty rate will be 20.1 percent ad valorem.

Style 820 falls within textile category designation 352. Based upon international textile trade agreements, products of Costa Rica are subject to a visa requirement and quota restraints.

As requested, your sample will be returned.

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 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 this ruling, contact Mary Ryan at 212-466-5877.

Sincerely,

Roger J. Silvestri
Director
National Commodity

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See also:

• Tariff No.: 6109.10.00 - T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton
• Tariff No.: 9802.00.80 - U.S. articles assembled abroad, which have not lost their physical identity or have not advanced in value or improved in condition abroad