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868461 86 Ruling Active

The tariff classification of a knit T-shirt from thePhilippines.

Issued November 14, 1991 by U.S. Customs and Border Protection.

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86 868461 (November 14, 1991)

Tariff classification

HTS codes: 6109.10.0040

Headings: 6109

Product description

The submitted samples are T-shirts constructed of 100% cotton knit fabric. You have indicated that there is no style number for the imported items. The T-shirt features short hemmed sleeves, and a hemmed bottom. You have indicated that the garments are unisex and will be sold in sizes small, medium, large, and extra large. Unisex garments are classified by Customs under the provisions for women's garments. You also noted that these T-shirts will be purchased in the U.S. and exported to the Philippines where they will be hand painted. There are three different designs viz. the City of Dallas, the Texas Cowboy, and the Yellow Rose of Texas. Hand painting is considered to be a process which creates a new and commercially different article. Therefore, the painted T- shirts are considered by Customs to be a product of the Philippines.

CBP rationale

The applicable subheading for the T-shirts will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's T-shirts.

Full text

NY 868461 Nov 14, 1991 CLA-2-61:S:N:N31:361 868461 CATEGORY: Classification TARIFF NO.: 6109.10.0040 Mr. Greg Rank A-Team Termite & Pest Control, Inc. 1200 Ridgewood Arlington, Texas 76012 RE: The tariff classification of a knit T-shirt from the Philippines. Dear Mr. Rank: In your letter you requested a tariff classification ruling. The submitted samples are T-shirts constructed of 100% cotton knit fabric. You have indicated that there is no style number for the imported items. The T-shirt features short hemmed sleeves, and a hemmed bottom. You have indicated that the garments are unisex and will be sold in sizes small, medium, large, and extra large. Unisex garments are classified by Customs under the provisions for women's garments. You also noted that these T-shirts will be purchased in the U.S. and exported to the Philippines where they will be hand painted. There are three different designs viz. the City of Dallas, the Texas Cowboy, and the Yellow Rose of Texas. Hand painting is considered to be a process which creates a new and commercially different article. Therefore, the painted T- shirts are considered by Customs to be a product of the Philippines. The applicable subheading for the T-shirts will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's T-shirts. The rate of duty will be 21 percent ad valorem. The T-shirts fall within textile category designation 339. Based upon international textile trade agreements, products of the Philippines 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 (Restraints 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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