805633 80 Ruling Active

The tariff classification of a man's knit shirt from Taiwan.

Issued February 7, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6105.10.0010

Headings: 6105

Product description

Style number 8027 is a man's shirt constructed from 60 percent cotton, 40 percent polyester, finely knit fabric which is napped on the outside surface. The fabric measures 11 stitches per centimeter in the horizontal direction and 10 stitches per centimeter in the vertical direction. The garment features a self-fabric spread collar; a full front opening with six button closures; long sleeves with single button cuffs; a patch pocket on the left chest; and a curved, hemmed bottom.

Full text

NY 805633 February 07, 1995 CLA-2-61:S:N:N5:356 805633 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Mr. William A. Vollmerhausen Kmart Corporation International Headquarters 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a man's knit shirt from Taiwan. Dear Mr. Vollmerhausen: In your letter dated January 1, 1995, you requested a tariff classification ruling. Style number 8027 is a man's shirt constructed from 60 percent cotton, 40 percent polyester, finely knit fabric which is napped on the outside surface. The fabric measures 11 stitches per centimeter in the horizontal direction and 10 stitches per centimeter in the vertical direction. The garment features a self-fabric spread collar; a full front opening with six button closures; long sleeves with single button cuffs; a patch pocket on the left chest; and a curved, hemmed bottom. The applicable subheading for Style number 8027 will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys' shirts, knitted or crocheted: of cotton: men's. The duty rate will be 20.9 percent ad valorem. Style number 8027 falls within textile category designation 338. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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