890978 89 Ruling Active

The tariff classification of a knit shirt from Guatemala.

Issued October 25, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6105.10.0010

Headings: 6105

Product description

The submitted sample, Style 35450-0 is a shirt manufactured from a finely knit fabric composed of 90 percent cotton and 10 percent acrylic. The outer surface of the fabric is constructed with more than 10 stitches per linear centimeter in each direction. The garment features a left over right full frontal opening with five button closures, long sleeves with rib-knit cuffs and a hood with drawstring. Also featured is a hemmed bottom with side slits and a tail. The sample will be returned as you requested.

CBP rationale

The applicable subheading for the submitted sample will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's.

Full text

NY 890978 October 25, 1993 CLA-2-61:S:N:N5:356 890978 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Ms. Amy Karmali Expeditors International of Washington, Inc. P. O. Box 69620 Seattle, WA 98168-6920 RE: The tariff classification of a knit shirt from Guatemala. Dear Ms. Karmali: In your letter received September 30, 1993 on behalf of Sun Sportswear, you requested a tariff classification ruling. The submitted sample, Style 35450-0 is a shirt manufactured from a finely knit fabric composed of 90 percent cotton and 10 percent acrylic. The outer surface of the fabric is constructed with more than 10 stitches per linear centimeter in each direction. The garment features a left over right full frontal opening with five button closures, long sleeves with rib-knit cuffs and a hood with drawstring. Also featured is a hemmed bottom with side slits and a tail. The sample will be returned as you requested. The applicable subheading for the submitted sample will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's...shirts, knitted..., of cotton. The rate of duty will be 21 percent ad valorem. Style #35450-0 falls within textile category designation 338. Based upon international textile trade agreements, products of Guatemala are not presently subject to visa requirements or 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 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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