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NY F83123




March 23, 2000

CLA-2-61:RR:NC:TA:N3:356 F83123

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0005; 6109.10.0012; 6109.10.0014; 6109.10.0027; 6110.20.2065

Ms. Jill Burns
MSAS Global Logistics, Inc.
10205 N.W. 19th Street, Suite 101
Miami, FL 33172

RE: The tariff classification of men’s knit garments from El Salvador and Honduras.

Dear Ms. Burns:

In your letter dated February 14, 2000, you requested a tariff classification ruling on behalf of Delta Apparel. Your samples will be returned, as requested.

Style 41366 is a men’s T-shirt constructed from 100 percent cotton, finely knit jersey fabric. The garment has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. You state that Style 41366 will be imported in white and in various colors in sizes S, M, L, XL, 2XL, 3XL, and 4XL.

Style 21734 is a men’s sleeveless pullover garment constructed from 100 percent cotton, finely knit jersey fabric. The garment has a loose fitting body and features oversized armholes; shoulder straps that measure 2 and 1/8 inches in width; a low, round front neckline; a rear neckline that falls below the nape of the neck; and a hemmed bottom. You state that Style 21734 will be imported in white and in various colors in sizes S, M, L, XL, and 2XL.

Style 41365 is a boys’ pullover garment constructed from 100 percent cotton, finely knit jersey fabric which measures 24 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit crew neckline; short, hemmed sleeves; a large woven fabric label sewn to the left sleeve; and a hemmed bottom. You state that Style 41365 will be imported in various colors in sizes S, M, L, and XL. Style 65036 is a boys’ pullover garment constructed from 100 percent cotton, finely knit, heavy weight jersey fabric. The garment has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. The same garment will also be imported as Styles 41121, 41541 and 41836 in white and in various colors. The size range is S, M, L, and XL.

Styles 41530 and 41401 are boys’ T-shirts constructed from 100 percent cotton, finely knit jersey fabric. The garments have a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. You state that Styles 41530 and 41401 will be imported in white and in various colors in sizes S, M, L, and XL.

The applicable subheading for the all white T-shirt of Styles 41366, 41530 and 41401 will be will be 6109.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: men’s or boys’: T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, without pockets, trim or embroidery. The duty rate will be 18.3 percent ad valorem.

The applicable subheading for the colored T-shirts of Style 41366 will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTS), which provides for: men’s or boys’: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other: other T-shirts: men’s. The duty rate will be 18.3 percent ad valorem.

The applicable subheading for the colored T-shirts of Styles 41530 and 41401 will be 6109.10.0014, Harmonized Tariff Schedule of the United States (HTS), which provides for: men’s or boys’: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other: other T-shirts: boys’. The duty rate will be 18.3 percent ad valorem.

The applicable subheading Style 21734 will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTS), which provides for: men’s or boys’: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other: other. The duty rate will be 18.3 percent ad valorem.

The applicable subheading for Styles 41365, 65036, 41121, 41541 and 41836 will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The duty rate will be 18.3 percent ad valorem. The all white T-shirt of Styles 41366, 41530 and 41401 fall within textile category designation 352. Styles 21734, 41365, 65036, 41121, 41541, 41836 and the colored T-shirts of Styles 41366, 41530 and 41401 fall within textile category designation 338. Based upon international textile trade agreements, products of El Salvador and Honduras are not presently subject to visa requirements or quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 listed above should be provided with 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 212-637-7081.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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