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NY H82332

July 31, 2001

CLA-2-61:RR:NC:TA:N3:356 H82332


TARIFF NO.: 6109.10.0027; 6110.30.3050

Ms. Sandy Disher
Sara Lee Branded Apparel
International Trade Group
1000 East Hanes Mill Road
Winston-Salem, NC 27105

RE: The tariff classification of a men’s knit garment from Honduras and Mexico.

Dear Ms. Disher:

In your letter dated June 8, 2001, you requested a tariff classification ruling. As requested, your samples will be returned.

Style BE84 is a men’s finely knit garment that will be constructed from 2 different fabrics. The first fabric, in dark colors, is 100 percent cotton jersey. The second fabric, in charcoal heather color, is 50 percent cotton, 50 percent polyester, heavy weight jersey that measures 24 stitches per two centimeters counted in the horizontal direction.

Style BE84 features a rib knit crew neckline; short sleeves with rib knit cuffs; and a straight, hemmed bottom. You state that the garment will be imported in sizes 2X, 3X, and 4X.

The applicable subheading for Style BE84 in the 100 percent cotton fabric 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 17.8 percent ad valorem. The applicable subheading for Style BE84 in the heavyweight, 50 percent cotton, 50 percent polyester fabric 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 32.7 percent ad valorem.

At the time of entry, Customs may verify the actual fiber content of Style BE84 in the 50 percent cotton, 50 percent polyester blend. If the fiber content differs from the weight breakdown indicated in your letter, the classification may differ from the information indicated above.

Style BE84 in 100 percent cotton falls within textile category designation 338. Style BE84 in 50 percent cotton, 50 percent polyester falls within textile category designation 638. Based upon international textile trade agreements, products of Honduras and Mexico 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.


Robert B. Swierupski
National Commodity

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