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NY B85009




June 26, 1997

CLA-2-61:RR:NC:TA:N3:356 B85009

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.10.0010; 6109.10.0027; 6110.20.2065

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.

Dear Mr. Schiller:

In your letter dated May 20, 1997, you requested a tariff classification ruling on behalf of Delta Apparel. As requested, your samples will be returned.

Style K1000 is a men's knit shirt constructed from 60 percent cotton, 40 percent polyester, finely knit jersey fabric containing 10 stitches per linear centimeter measured in the horizontal direction and 15 stitches per linear centimeter measured in the vertical direction. The garment features a partial front opening with two button closures; a rib knit spread collar; short sleeves with rib knit cuffs; and a straight, hemmed bottom. You have indicated that Style K1000 will be imported in men's sizes M, L, XL, 2X and 3X.

Style K2000 is a men's knit shirt constructed from 100 percent cotton, finely knit jersey fabric containing 10 stitches per linear centimeter measured in the horizontal direction and 12 stitches per linear centimeter measured in the vertical direction. The garment features a partial front opening with two button closures; a rib knit spread collar; short sleeves with rib knit cuffs; and a straight, hemmed bottom. You have indicated that Style K2000 will be will be imported in men's sizes M, L, XL, 2X and 3X. Style K3000 is a men's knit pullover garment constructed from 100 percent cotton, finely knit pique fabric containing 8 stitches per linear centimeter measured in the horizontal direction and 14 stitches per linear centimeter measured in the vertical direction. The garment features a partial front opening with two button closures; a rib knit spread collar; short sleeves with rib knit cuffs; and a hemmed bottom with side slits and a tail. You have indicated that Style K3000 will be imported in men's sizes M, L, XL, 2X and 3X.

Style 61748 is a men's pullover garment constructed from 100 percent cotton, finely knit jersey fabric. The garment has a rib knit crew neckline; long, close fitting sleeves with rib knit cuffs; and a straight, hemmed bottom. You have indicated that Style 61748 will be imported in men's sizes M, L, XL, 2X and 3X.

The applicable subheading for Styles K1000 and K2000 will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys' shirts, knitted or crocheted: of cotton: men's. The duty rate will be 20.6 percent ad valorem.

The applicable subheading for Style K3000 will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate will be 19.4 percent ad valorem.

The applicable subheading for Style 61748 will be 6109.10.0027, 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. The duty rate will be 19.6 percent ad valorem.

Styles K1000, K2000, K3000, and 61748 fall within textile category designation 338. Based upon international textile trade agreements, products of Honduras are not presently subject to a isa requirement 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number listed 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 National Import Specialist Mary Ryan at 212-466-5877.

Sincerely,

Paul K. Schwartz
Chief, Textile & Apparel Branch

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