815366 81 Ruling Active

The tariff classification of a man's and woman's silk knit long sleeve undershirt from China.

Issued November 3, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.90.4020, 6109.90.4010

Headings: 6109

Product description

As requested the samples will be returned to you. Style S-355 is a woman's 100% silk knit long sleeve undershirt. The garment has ribb knit cuffs, a round neckline with scalloped capping and a tunnelled bottom edge with a drawstring. Style S-100 is a similarly constructed garment for men which has a crew neckline.

CBP rationale

The applicable subheading for Style S-355 will be 6109.90.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments: of other textile materials: other: containing 70 percent or more by weight of silk . The applicable subheading for Style S-100 will be 6109.90.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments: of other textile materials: other: containing 70 percent or more by weight of silk .

Full text

NY 815366 November 3, 1996 CLA-2-61:R:NV:354 815366 CATEGORY: Classification TARIFF NO.: 6109.90.4010; 6109.90.4020 Ms. Suzanne B. Barnett Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue New York, NY 10167-0002 RE: The tariff classification of a man's and woman's silk knit long sleeve undershirt from China. Dear Ms. Barnett: In your letter dated October 2, 1995, on behalf of Terramar Sports Worlwide Ltd., you requested a classification ruling. As requested the samples will be returned to you. Style S-355 is a woman's 100% silk knit long sleeve undershirt. The garment has ribb knit cuffs, a round neckline with scalloped capping and a tunnelled bottom edge with a drawstring. Style S-100 is a similarly constructed garment for men which has a crew neckline. The applicable subheading for Style S-355 will be 6109.90.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments: of other textile materials: other: containing 70 percent or more by weight of silk . . . women's or girls'. The duty rate will be 15.6 percent as valorem. The applicable subheading for Style S-100 will be 6109.90.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments: of other textile materials: other: containing 70 percent or more by weight of silk . . . men's or boys'. The duty rate will be 15.6 percent as valorem. Style S-355 falls within textile category designation 739, S-100 falls within textile category designation 738. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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. 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. On January 1, 1996, the following new note 5 to Chapter 61 will be inserted: 5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment. In light of this we believe that the garments at issue will then be classified in HTS subheading 6110. They will still fall under the same textile category designation. This ruling is being issued under the provisions of Section 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 Brian Burtnik at 212-466-5880. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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