United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N005689 - NY N005748 > NY N005730

Previous Ruling Next Ruling
NY N005730

June 5, 2007



TARIFF NO.: 6109.90.1007

Mr. Jamiel L. Price
Maskyәlĭn, Inc.
605 West Main Street
Clayton, DE 19938

RE: The tariff classification of a men’s T-shirt from China.

Dear Mr. Price:

In your letter dated December 21, 2006, you requested a tariff classification ruling. Your response was delayed due to laboratory analysis.

Style US12 is a men’s T-shirt constructed from finely knit jersey fabric that weighs 170 grams per square meter. The garment has a rib knit crew neckline; short, hemmed sleeves; screen printing at the rear neckline; and a straight, hemmed bottom.

In your correspondence, you state that the fiber content of Style US12 is 70% bamboo, 30% Tencel (lyocell). Laboratory analysis has found that the fabric is composed of 100% rayon, a regenerated cellulose fiber. Regenerated cellulose fibers are considered artificial fibers.

Consequently, the applicable subheading for Style US12 will be 6109.90.1007, Harmonized Tariff Schedule of the United States (HTSUS), 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 boy’s: T-shirts: men’s. The duty rate will be 32% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style US12 falls within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 indicated 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 646-733-3271.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: