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NY F83159




March 24, 2000

CLA-2-61:RR:NC:TA:N3:356 F83159

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0005; 6109.10.0012; 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 17, 2000, you requested a tariff classification ruling on behalf of Delta Apparel. Your samples will be returned, as requested.

Style 61070 is a boys’ T-shirt constructed from 100 percent cotton, finely knit jersey fabric. The garment has a rib knit crew neckline; long sleeves with rib knit cuffs; and a hemmed bottom. The same garment will also be imported as Style 44507. You state that Styles 61070 and 44507 will be imported in white and in various colors. The size range is S, M, L, and XL.

Style 41330 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. The garment will be imported in white and in various colors. The size range is XS, M, L, XL, 2XL and 3XL.

Style 41368 is a men’s pullover garment constructed from 100 percent cotton, finely knit jersey fabric which measures 22 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 41368 will be imported in various colors in sizes LT, XLT, 2XLT, 3XLT and 4XLT. The applicable subheading for the all white T-shirt of Style 41330 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 41330 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 Styles 61070 and 44507 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 Style 41368 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 rate of duty will be 18.3 percent ad valorem.

The all white T-shirt of Style 41330 falls within textile category designation 352. Styles 61070, 44507, 41368, and the colored T-shirts of Style 41330 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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