The tariff classification of a Boys' Cotton Terry Knit Polo Shirt from Macau
Issued September 24, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6105.10.0030
Headings: 6105
Product description
The tariff classification of a Boys' Cotton Terry Knit Polo Shirt from Macau
CBP rationale
The applicable subheading for the Boys' 100% Cotton Stretch Terry Half-Zipper Polo Shirt will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' shirts, knitted or crocheted: Of cotton: Boys': Other.
Full text
PD A87429 September 24, 1996 CLA-2-PD:TC:MEF G 28 CATEGORY: Classification TARIFF NO.: 6105.10.0030 Ms. Gretchen H. Zink Import Production Administrator Talbots 175 Beal Street Hingham, Massachusetts 02043 RE: The tariff classification of a Boys' Cotton Terry Knit Polo Shirt from Macau Dear Ms. Zink: In your letter dated September 9, 1996, you requested a tariff classification ruling for a Boys' 100% Cotton Stretch Terry Half-Zipper Polo Shirt. The submitted sample is a short sleeved cotton terry knit polo shirt. The collar and sleeve edgings are rib knit. A rib knit placket, extending about five inches from the collar, encases the zipper. This garment has no pocket and is unlined. The Style Numbers will be 72094560 for little boy sizes XS(4-5), and S(6-6X); and 72095560 for big boy sizes M(7-8), L(10-12), XL(14); and XXL(16). The applicable subheading for the Boys' 100% Cotton Stretch Terry Half-Zipper Polo Shirt will be 6105.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' shirts, knitted or crocheted: Of cotton: Boys': Other. The rate of duty will be 20.7%. The sample you provided will be returned to you as requested. This shirt falls within textile category designation 338. Based upon international textile trade agreements, products of Macau 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. This ruling is being issued under the provisions of Part 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. Sincerely, Carole E. Graves Port Director Port of Baltimore
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