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 > 1998 NY Rulings > NY C86894 - NY C86945 > NY C86938

Previous Ruling Next Ruling
NY C86938

May 1, 1998

CLA-2-61:RR:NC:TA:N3:356 C86938


TARIFF NO.: 6105.10.0010; 6203.42.4050

Ms. Leslie Tsuboi
SST International, Inc.
10415 S. La Cienega Blvd.
Los Angeles, CA 90045

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

Dear Ms. Tsuboi:

In your letter dated March 31, 1998, you requested a tariff classification ruling on behalf of LCA Intimates.

Style 450W consists of a men's knit shirt and a pair of men's woven shorts. The shirt is constructed from 60 percent cotton, 40 percent polyester, finely knit jersey fabric which measures 14 stitches per linear centimeter counted in the horizontal direction and 19 stitches per linear centimeter counted in the vertical direction. The shirt features a rib knit Henley neckline with three button closures; short, hemmed sleeves; and a straight, hemmed bottom. The shorts are constructed from 100 percent cotton, woven fabric and feature a covered elastic waistband; a one button fly; and hemmed leg openings.

You have provided retail packaging which identifies Style 450W as loungewear and you have supplied correspondence and wholesale advertising identifying the garments as loungewear.

Consequently, the applicable subheading for the shirt 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: men's. The duty rate will be 20.5 percent ad valorem. The applicable subheading for the shorts will be 6203.42.4050 Harmonized Tariff Schedule of the United States, (HTS), which provides for: men's or boys'... breeches or shorts (other than swimwear): of cotton: other: other: breeches or shorts: men's. The duty rate will be 17.3 percent ad valorem.

The shirt falls within textile category designation 338. The shorts fall within textile category designation 347. Based upon international textile trade agreements, products of Honduras are not presently subject to visa requirements or 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 in- spection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-466-5877.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: