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NY L86460

August 25, 2005

CLA-2-61:RR:NC:TA:356 L86460


TARIFF NO.: 6109.90.1007; 9820.11.09

Ms. BJ Shannon
Alston & Bird LLP
601 Pennsylvania Avenue, N.W.
North Building, 10th floor
Washington, DC 20004-2601

RE: The tariff classification and status under the U.S.- Caribbean Basin Trade Partnership Act (CBTPA) for men’s underwear T-shirts.

Dear Ms. Shannon:

In your letter dated June 16, 2005, and in subsequent information dated July 22, 2005, you requested a tariff classification ruling on behalf of your client, Gildan Activewear, Inc. As requested, your sample will be returned.

You have submitted a sample of a men’s close-fitting underwear T-shirt, style #8000, made up of 50% cotton and 50% polyester finely knit jersey fabric that you state weighs less than 200 grams per square meter. You state that only “all-white” underwear T-shirts will be imported for this style number. The garment features a ribbed crew neckline, short hemmed sleeves and a hemmed bottom.

As the fabric is constructed from a blend of 50% cotton and 50% polyester fibers, no textile material predominates by weight. Following Note 2 (A) of Section XI, the applicable subheading for the men’s underwear T-shirt will be 6109.90.1007, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys’: T-shirts: men’s. The rate of duty will be 32% ad valorem.

You also request the status for the underwear T-shirts when imported from a U.S.-Caribbean Basin Trade Partnership Act (CBTPA) beneficiary country. You state that the T-shirts would be cut and wholly assembled in one or more CBTPA beneficiary countries from fabrics wholly formed in one or more CBTPA beneficiary countries, from yarns wholly formed in the United States.

Subheading 9820.11.09, HTSUS, provides as follows:

Apparel articles (other than socks provided for in heading 6115 of the tariff schedule) knit to shape in such a country from yarns wholly formed in the United States; knitted or crocheted apparel articles (except t-shirts, other than underwear, classifiable in subheading 6109.10.00 and 6109.90.10 and described in subheading 9820.11.12) cut and wholly assembled in one or more such countries from fabrics formed in one or more such countries or from fabrics formed in one or more such countries and the United States, all the foregoing from yarns wholly formed in the United States, (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 of the tariff schedule and are formed in one or more such countries) and subject to the provisions of U.S. note 2(b) to this subchapter.

U.S. Note 2(b), Subchapter XX, Chapter 98, HTSUS, provides as follows:

Imports of apparel articles under subheading 9820.11.09 shall be limited, in the period beginning on October 2, 2000 and continuing through the close of September 30, 2001, to an aggregate quantity not to exceed 250,000,000 square meter equivalents. Such imports of apparel articles shall be limited during each of the one-year periods provided for herein, to the following aggregate quantity of square meter equivalents:

12-month Period Square Meter Equivalents

October 1, 2001 through September 30, 2002..290,000,000 October 1, 2002 through September 30, 2003..500,000,000 October 1, 2003 through September 30, 2004..850,000,000 October 1, 2004 through September 30, 2005 and subsequent 12-month periods.970,000,000

In order for knitted underwear T-shirts to be eligible for the CBTPA under this subheading, the yarns must be wholly formed in the United States. You have stated that yarns used to make the garment will be wholly formed in the United States, the fabrics will be wholly formed in one or more CBTPA beneficiary countries, and the fabrics will be cut and wholly assembled into T-shirts in one or more CBTPA beneficiary countries. Provided that the requirements under this note are met, the garment would be eligible for preferential treatment under subheading 9820.11.09, HTSUS, subject to the quantitative limitations set forth in U.S. Note 2(b), Subheading XX, Chapter 98, HTSUS.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Robert B. Swierupski

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