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The tariff classification of a boy's shirt from Macau
Issued August 12, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B88006 (August 12, 1996)
Tariff classification
HTS codes: 6105.10.0030
Headings: 6105
Product description
The submitted sample, style 81096550, is a boy's shirt manufactured of 100 percent cotton finely knit material, having on average 10 or more stitches per linear centimeter in each direction counted on an area measuring at least 10 centimeters by 10 centimeters. The garment has a partial neck opening which fastens left over right with two button closure, a rib knit collar, short sleeves with rib knit cuffs, and slits at the side seams of the hemmed bottom. Style 81096550 will be imported in children's sizes XXS(2-3), XS(4-5), S(6-6X), M(7-8), L(10-12), XL(14), and XXL(16).
CBP rationale
The applicable subheading for the 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 B88006 August 12, 1996 CLA-2-61:A:G01 CATEGORY: Classification TARIFF NO.: 6105.10.0030 Ms. Gretchen H. Zink Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of a boy's shirt from Macau Dear Ms. Zink: In your letter dated July 22, 1997 you requested a tariff classification ruling. The submitted sample, style 81096550, is a boy's shirt manufactured of 100 percent cotton finely knit material, having on average 10 or more stitches per linear centimeter in each direction counted on an area measuring at least 10 centimeters by 10 centimeters. The garment has a partial neck opening which fastens left over right with two button closure, a rib knit collar, short sleeves with rib knit cuffs, and slits at the side seams of the hemmed bottom. Style 81096550 will be imported in children's sizes XXS(2-3), XS(4-5), S(6-6X), M(7-8), L(10-12), XL(14), and XXL(16). The applicable subheading for the 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 20.6 percent ad valorem. As requested, your sample will be returned. The 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, John J. Deegan Port Director Atlanta, GA
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