F80271 F8 Ruling Active

The tariff classification of a unisex T-shirt from Pakistan.

Issued December 15, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6109.10.0040

Headings: 6109

Product description

The submitted sample, style 444 is a 100% cotton knit unisex T-shirt. The garment features a crew neckline, short sleeves and a hemmed bottom. It is to be imported as “one size fits all”.

CBP rationale

The applicable subheading for style 444 will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women’s or girls’: other: T-shirts: women’s.

Full text

NY F80271 December 15, 1999 CLA-2-61:RR:NC:WA:361 F80271 CATEGORY: Classification TARIFF NO.: 6109.10.0040 Ms. Judith M. Banks UTC Overseas, Inc. 504 McCormick Drive – Suite R Glen Burnie, MD 21061 RE: The tariff classification of a unisex T-shirt from Pakistan. Dear Ms. Banks: In your letter dated November 24, 1999, on behalf of Resource USA, you requested a classification ruling. The submitted sample, style 444 is a 100% cotton knit unisex T-shirt. The garment features a crew neckline, short sleeves and a hemmed bottom. It is to be imported as “one size fits all”. The applicable subheading for style 444 will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women’s or girls’: other: T-shirts: women’s. The duty rate will be 18.8 percent ad valorem. The duty rate for 2000 will be 18.3 percent ad valorem. Style 444 falls within textile category designation 339. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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. If you have any questions regarding the ruling, contact National Import Specialist Angela DeGaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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