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NY F85607





May 10, 2000

APP-6-2-61-TO:TT MEF G28

CATEGORY: CLASSIFICATION

TARIFF NO: 6109.10.0040; 6109.10.0045; 6109.90.1050; 6109.90.1060

Ms. Ruby L. Wood
Senior Vice-President
Evans and Wood & Co., Inc.
P. O. Box 610005
DFW Airport, Texas 75261

RE: The tariff classification of Unisex Cotton/Polyester Knit T-shirts From Honduras

Dear Ms. Wood:

In your letter dated April 10, 2000, you requested a tariff classification ruling on behalf of Hobby Lobby Stores, Inc., 7707 SW 44th Street, Oklahoma City, Oklahoma 73179.

Samples of two knit T-shirts were submitted with your request. The T-shirts will be manufactured of U. S. fabric, cut to pattern in the United States, and sewn in Honduras. The plain white Unisex T-shirts feature a round rib knit neckline, short sleeves, and a straight hemmed bottom. The material for the Unisex T-shirts will be 60% cotton/40% polyester and/or 50% Cotton/50% polyester. You state the Unisex T-shirts will be imported in size ranges for both adults and children.

The Unisex T-shirts are considered wholly assembled in Honduras. Therefore, pursuant to 19 C.F.R. 102.21 (c) (2), the country of origin of the garments is Honduras.

The applicable subheading for the 60% Cotton/40% Polyester Knit Unisex T-shirt for Adults will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other: T-shirts: Women’s. The applicable subheading for the 60% Cotton/40% Polyester Knit Unisex T-shirt for Children will be 6109.10.0045, Harmonized Tariff schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton: Women’s or girls’: Other: Girls’. The rate of duty will be 18.3%.

The applicable subheading for the 50% Cotton/50% Polyester Knit Unisex T-shirt for Adults will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirt, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: of man-made fibers: Women’s or girls’: T-shirts: Women’s. The applicable subheading for the 50% Cotton/50% Polyester Knit Unisex T-shirt for Children will be 6109.90.1060, 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: Women’s or girls’: T-shirts: Girls’. The rate of duty will be 32.8%.

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 at the time the merchandise is imported.

Sincerely,

Carole E. Graves
Port Director

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