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NY 802984

October 27, 1994
CLA-2-61:S:N:N5:356 802984


TARIFF NO.: 6105.10.0010; 6105.20.2010

Mr. Dale Lockamy
Anvil Knitwear
P.O. Box 1006
Mullins, S.C. 20574

RE: The tariff classification of men's knit shirts, from Honduras.

Dear Mr. Lockamy:

In your letter dated September 26, 1994, you requested a tariff classification ruling.

Three samples of men's knit shirts were submitted all manufactured from finely knit fabric. Style 5002 is constructed from 100 percent cotton fabric; style 5002S (ash colored) is constructed from 99 percent cotton/1 percent polyester fabric; and style 4002 is constructed from 50 percent polyester/50% cotton fabric. The outer surface of each of the shirts measures more than ten stitches per linear centimeter counted in both the horizontal and vertical directions. The shirts feature a rib knit spread collar; a partial front opening with a three button, left over right placket; short set in sleeves with rib knit cuffs; and a hemmed bottom.

The applicable subheading for style numbers 5002 and 5002S will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted : of cotton: mens'. The rate of duty will be 21 percent ad valorem.

The applicable subheading for style number 4002 will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted: of man-made fibers: other: mens. The rate of duty will be 34.2 percent ad valorem.

Style numbers 5002, and 5002S fall within textile category designation 338. Style number 4002 falls within textile category designation 638. Based upon international textile trade agreements, products of Honduras are not subject to visa requirements or quota restraints.

You have indicated in your letter that the fabric of style number 4002 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 designation will affect the classification and the textile category designation of the subject garment.

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

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