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NY 891593

November 10, 1993

CLA-2-61:S:N:N5:356 891593


TARIFF NO.: 6109.10.0005, 6109.10.0007

Mr. Peter J. Allen
Neville, Peterson & Williams
39 Broadway
New York, NY 10006

RE: The tariff classification of men's garments from Israel.

Dear Mr. Allen:

In your letter dated October 19, 1993, on behalf of J. Crew Incorporated, you requested a tariff classification ruling.

Two samples have been submitted. Style 79742 is a man's all white T-shirt which is constructed from a 100 percent cotton, finely knit jersey fabric. The garment has a rib-knit crew neckline, short hemmed sleeves and a hemmed bottom. The front and back panels and the sleeves are each constructed from a single piece of fabric.

Style 55612 is a man's all white singlet manufactured from a lightweight 2x2 rib-knit fabric composed of 100 percent cotton. The garment is sleeveless and features oversized arm openings, a low, rounded front neckline and a rear neckline that reaches below the nape of the neck. Also featured are shoulder straps which are 1 3/4" wide at the shoulder seams and a hemmed bottom. The arm and neck openings are capped.

The applicable subheading for the T-shirt will be 6109.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts..., knitted..., of cotton, men's..., T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, without pockets, trim or embroidery.. The rate of duty will be 21 percent ad valorem.

The applicable subheading for the singlet will be 6109.10.0007, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets..., knitted..., of cotton, men's..., singlets, all white, without pockets, trim or embroidery. The rate of duty will be 21 percent ad valorem.

Items classified under subheadings 6109.10.0005 and 6109.10.0007, HTS, which are products of Israel are entitled to duty-free treatment under the Israel Free Trade Area Implementation Act of 1986 upon compliance with all applicable regulations.

Both styles fall within textile category designation 352. Based upon international textile trade agreements, products of Israel are not subject to visa requirements or quota restraints.

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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