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NY F82900




March 10, 2000

CLA-2-61:RR:NC:TA:N3:356 F82900

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0005; 6109.10.0012

Ms. Jill Burns
MSAS Global Logistics, Inc.
10205 N.W. 19th Street, Suite 101
Miami, FL 33172

RE: The tariff classification of men’s knit garments from El Salvador and Honduras.

Dear Ms. Burns:

In your letter dated February 7, 2000, you requested a tariff classification ruling on behalf of Delta Apparel. Your samples will be returned, as requested.

Style 41004 is a men’s T-shirt constructed from 99 percent cotton, 1 percent polyester, finely knit jersey fabric which measures more than 9 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. You state that Style 41004 will be imported in white, ash heather and purple in sizes XS, S, M, L, XL, 2XL and 3XL. The same garment will also be imported as Style numbers 41430 and 41550.

Style 41359 is a men’s T-shirt constructed from 100 percent cotton, finely knit jersey fabric which measures more than 9 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. You state that Style 41359 will be imported in white, ash heather and purple in sizes XS, S, M, L, XL, 2XL and 3XL.

Style 41361 is a men’s T-shirt constructed from 100 percent cotton, finely knit jersey fabric which measures more than 9 stitches per two centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. You state that Style 41361 will be imported in white, ash heather and purple in sizes XS, S, M, L, XL, 2XL and 3XL.

The applicable subheading for the all-white T-shirt of Styles 41004, 41430, 41550, 41359 and 41361 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: 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 18.3 percent ad valorem.

The applicable subheading for the colored T-shirts of Styles 41004, 41430, 41550, 41359 and 41361 will be 6109.10.0012, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’: 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 18.3 percent ad valorem.

The all-white T-shirts of Styles 41004, 41430, 41550, 41359 and 41361 fall within textile category designation 352. The colored T-shirts of Styles 41004, 41430, 41550, 41359 and 41361 fall within textile category designation 338. Based upon international textile trade agreements, products of El Salvador and Honduras are not presently subject to visa requirements or quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7081.

Sincerely,

Robert B. Swierupski

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