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NY 859749

Feb. 20, 1991

CLA-2-61:S:N:N31:361 859749


TARIFF NO.: 6109.10.0040

Mr. Kazi R. Rahman
Interlink Enterprises, Inc.
161 W. 54th Street
New York, N.Y. 10019

RE: The tariff classification of a knit T-shirt from Thailand.

Dear Mr. Rahman :

In your letter dated January 22, 1990, you requested a tariff classification ruling.

The submitted sample is a T-shirt constructed of 100% cotton knit fabric. The T-shirt features short hemmed sleeves, a hemmed bottom, with double stitching on the sleeve ends and around the collar. Although you state that the garment in question is one size that fits big and tall men, it does not have any particular features of a man's garment. The unconstructed, T-shirt styling is more indicative of unisex garments. It is also customs position that garments labeled and used as "one size fits all" are not sized to a specific customer and are considered to be unisex garments. Unisex garments are classified by customs under the provisions for women's garments.

The applicable subheading for the T-shirt will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's T-shirts. The rate of duty will be 21 percent ad valorem.

The T-shirt falls within textile category designation 339. Based upon international textile trade agreements, products of Thailand are subject to visa requirements.

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 (Restraints 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

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