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 > 1991 NY Rulings > NY 0854837 - NY 0854984 > NY 0854906

Previous Ruling Next Ruling

NY 854906

August 23, 1990

CLA-2-61:S:N:N3I:361 854906


TARIFF NO.: 6109.90.1050

Mr. Erin Yeary
Daniel B. Hastings, Inc
P.O. Box 673
Laredo Texas, 78042

RE: The tariff classification of a T-Shirt from Mexico.

Dear Mr. Yeary:

In your letter dated July 26, 1990, on behalf of Kentucky Textiles, you requested a tariff classification ruling.

The submitted sample is a woman's knit T-Shirt constructed of a 50% polyester/50% cotton jersey fabric. The T-Shirt features a round rib knit neck and short sleeves. The garment extends from the neck and shoulder area to below the waist.

Your letter states that the submitted sample is to be assembled from U.S. components in Mexico. If your garment meets the requirements set forth under the provisions of Sections 10.11-10.24 of the Customs Regulations, it would be eligible for subheading 9802.0080, HTS. Subheading 9802.0080, HTS, applies to articles assembled abroad in whole or in part of fabricated components, that are products of the U.S.., with no operations performed thereon except the attachment of the components to form the imported merchandise and operations incidentical thereto. An article classified under subheading 9802.00. 80, HTS, is subject to duty upon the full appraised value of the imported article, less the cost or value of products of the U.S.

You have indicated in your letter that the fabric is a blend of 50% cotton/50% polyester. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification and the textile category designation of the subject garment.

The applicable subheading for the T-shirt will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit T-shirts of man-made fibers. The rate of duty will be 34 percent ad valorem. The T-shirt falls within textile category designation 639. Based upon international textile trade agreements, products of Mexico are subject to a visa requirement and 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: