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G88092 G8 Ruling Active

The tariff classification of a boy’s knit T-shirt from Guatemala

Issued March 23, 2001 by U.S. Customs and Border Protection.

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G8 G88092 (March 23, 2001)

Tariff classification

HTS codes: 6109.10.0014

Headings: 6109

Product description

The submitted sample, style 50632, is a boy’s T-shirt constructed from 100% cotton finely knit jersey fabric weighing 200 grams per square meter. The garment features a rib knit crew neckline, short hemmed sleeves, and a straight hemmed bottom. Although no size range was indicated in your letter, the submitted sample is a boy’s size S (6/7). Your sample will be returned as requested.

CBP rationale

The applicable subheading for the T-shirt will be 6109.10.0014, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other: other T-shirts: boys’.

Full text

PD G88092 March 23, 2001 CLA-2-61:LA:S:T:1:2:G04 G88092 CATEGORY: Classification TARIFF NO.: 6109.10.0014 Ms. Linda Moyer Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a boy’s knit T-shirt from Guatemala Dear Ms. Moyer: In your letter dated March 7, 2001, you requested a tariff classification ruling. The submitted sample, style 50632, is a boy’s T-shirt constructed from 100% cotton finely knit jersey fabric weighing 200 grams per square meter. The garment features a rib knit crew neckline, short hemmed sleeves, and a straight hemmed bottom. Although no size range was indicated in your letter, the submitted sample is a boy’s size S (6/7). Your sample will be returned as requested. The applicable subheading for the T-shirt will be 6109.10.0014, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other: other T-shirts: boys’. The rate of duty will be 17.8% ad valorem. The T-shirt falls within textile category designation 338. As a product of Guatemala, this merchandise is not subject to a visa requirement or quota restraints based upon international textile trade agreements. 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 this ruling, please contact Field National Import Specialist Jerene Henry at (562) 624-9358 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport

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