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NY D84570




December 9, 1998

CLA-2-61:RR:NC:TA:N3:356 D84570

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.20.2010; 6109.10.0018

Ms. Elizabeth McKee
Millenitex
20 Maud Street, 5th Floor
Toronto, Ontario, M5V 2M5
Canada

RE: The tariff classification of men's knit garments from Canada.

Dear Ms. McKee:

In your letter dated November 6, 1998, you requested a tariff classification ruling. As requested, the samples will be returned.

Style KS2000D is a men's knit shirt constructed from 50 percent cotton, 50 percent polyester, finely knit interlock fabric which measures 15 stitches per linear centimeter counted in the horizontal direction and 13 stitches per linear centimeter counted in the vertical direction. Style KS2000D features a rib knit spread collar; a partial front opening with a two button placket which closes left over right; short sleeves with rib knit cuffs; and a straight, hemmed bottom.

Style TS4060D is a men's tank top constructed from 100 percent cotton, finely knit ribbed fabric. Style TS4060D has oversized armholes; two inch wide shoulder straps; a low rounded front neckline; a low rounded rear neckline which falls below the nape of the neck; and a straight, hemmed bottom.

At the time of entry, Customs may verify the actual fiber content of Style KS2000D. If the fiber content varies from the weight breakdown indicated in your letter, the Harmonized Tariff Schedule classification may differ from the information indicated below. The applicable tariff provision for Style KS2000D will be 6105.20.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men's or boys' shirts, knitted or crocheted: of man-made fibers: other: men's. The duty rate will be 33.6 percent ad valorem.

The applicable tariff provision for Style TS4060D will be 6109.10.0018, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men's or boys': tank tops and other singlets: men's. The duty rate will be 19.2 percent ad valorem.

Style KS2000D falls within textile category designation 638. Style TS4060D falls within textile category designation 338. Based upon international textile trade agreements products of Canada are subject to quota restraints and a visa requirement.

Since quota and visa restrictions are the results 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 181 of the Customs Regulations (19 C.F.R. 181).

A copy of this ruling letter 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 National Import Specialist Mary Ryan at 212-466-5877.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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