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NY F85267

May 3, 2000

CLA-2-61:RR:NC:TA:N3:356 F85267


TARIFF NO.: 6109.10.0027; 6110.30.3050

Mr. Reinaldo Rodriguez
CTS Customs and Trade Services, Inc.
P.O. Box 52-7328
Miami, FL 33152-7328

RE: The tariff classification of men’s knit garments from Mexico.

Dear Mr. Rodriguez:

In your letter dated March 31, 2000, you requested a tariff classification ruling on behalf of Sara Lee Knit Products. As requested, your sample will be returned.

Style 8751 is a men’s garment constructed from finely knit jersey fabric that measures 24 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit, mitered V-neckline; short, hemmed sleeves; and a straight, hemmed bottom. The back panel extends over the shoulders and is joined to the front panel approximately two inches below the natural shoulder. This forward shoulder seam gives the appearance of a garment which is similar to a T-shirt.

You have stated that Style 8751 will be imported in four different fabric compositions, referred to as fabric codes. Fabric codes 1856AF, 1856DK and 1856PS are 100 percent cotton; fabric code 1872BH is 90 percent cotton, and 10 percent polyester; fabric code 1871OA is 99 percent cotton, and 1 percent polyester; and fabric code 1860DK is 50 percent cotton, and 50 percent polyester. All the fabrics weigh less than 200 grams per square meter, with the exception of fabric code 1860DK which is a heavyweight fabric that weighs 203 grams per square meter. At the time of entry, Customs may verify the actual fiber content of Style 8751, fabric code 1860DK. If the fabric weight or fiber content varies from the weight or fiber content indicated in your letter, the HTS classification may differ from the information indicated below.

The applicable subheading for Style 8751 in fabric codes 1856AF, 1856DK, 1856PS, 1872BH and 1871OA will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTS), which provides for: 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 8751 in fabric code 1860DK will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The duty rate will be 32.9 percent ad valorem.

Style 8751 in fabric codes 1856AF, 1856DK, 1856PS, 1872BH and 1871OA falls within textile category designation 338. Style 8751 in fabric code 1860DK falls within textile category designation 638. Based upon international textile trade agreements, products of Mexico are 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.


Robert B. Swierupski
National Commodity

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