846025 84 Ruling MODIFIED

The tariff classification of undershirts from Japan.

Issued October 4, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0005

Headings: 6109

Product description

The tariff classification of undershirts from Japan.

CBP rationale

The applicable subheading for the cotton undershirt will be 6109.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton.

Full text

NY 846025 CLA-2-61:S:N:N3H:354 846025 CATEGORY: Classification TARIFF NO.: 6109.10.0005 Mr. Ben Deahl Mitsubishi International Corporation 520 Madison Avenue New York, NY 10022 RE: The tariff classification of undershirts from Japan. Dear Mr. Deahl: In your letter dated October 4, 1989, you requested a tariff classification ruling. The submitted sample, style 7824, is a men's V-neck short sleeve undershirt. The undershirt is made from plain knit combed cotton fabric. The sleeves and bottom are hemmed. The applicable subheading for the cotton undershirt will be 6109.10.0005, 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': Underwear: T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, without pockets, trim or embroidery. The rate of duty will be 21 percent ad valorem. Cotton underwear falls within textile category designation 352. Based upon international textile trade agreements, products of Japan are subject to quota restraints and the requirement of a visa. 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 been filed without a copy, 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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