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 A85867 - NY A85965 > NY A85897

Previous Ruling Next Ruling
NY A85897




August 12, 1996

CLA-2-PD:TC:MEF G 28

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1025; 6109.90.1049

Ms. Judy Piccirillo
Toys "R" Us Traffic Department
461 From Road
Paramus, New Jersey 07652

RE: The tariff classification of Polyester Knit Jersey with Attached Mesh Tank Top from Malaysia

Dear Ms. Piccirillo:

In your letter dated July 25, 1996, you requested a tariff classification ruling for a boys' Polyester Knit Jersey with an attached Polyester Knit Mesh Tank Top.

The sample submitted, Style Number 12430, consists of a 100% Polyester Knit Short Sleeved Shirt, featuring rib knit at the crew neck and sleeves. The bottom is hemmed. A 100% Polyester Knit Tank Top Jersey is top-stitched onto the shoulders of the short sleeved shirt after the individual garments were completed. The stitching is not integral to the style, and the removal of the stitching would leave no trace of damage to either piece. The garments will be imported in boys' sizes 2-4T and 4-7X.

The applicable subheading for the Polyester Knit Short Sleeved Shirt will be 6109.90.1049, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Men's or boys: Other. The rate of duty will be 33.6%.

The applicable subheading for the 100% Polyester Knit Tank Top will be 6109.90.1025, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Men's or boys': Tank tops and singlets: Boys'. The rate of duty will be 33.6%.

Both garments fall within textile category designation 638. Based upon international textile trade agreements, products of Malaysia are subject to quota and the requirements of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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.

Sincerely,

David J. Austin
Acting Port Director

Previous Ruling Next Ruling

See also: