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The tariff classification of a men’s knit shirt and lounge pants from China and Hong Kong.
Issued May 20, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I80961 (May 20, 2002)
Tariff classification
HTS codes: 6103.42.1020, 6105.10.0010
Product description
Item 015-0100 is a pair of men’s lounge pants constructed from 100 percent cotton, heavy weight, jersey knit fabric. The pants feature a tunnel elastic waistband with an outside drawstring; side seam pockets; and hemmed leg openings. Item 015-0100 is in men’s regular sizes. The same garment will be imported in men’s tall sizes as item 015-0101. Item 015-0245 is a men’s shirt constructed from 100 percent cotton, finely knit 1x1 rib fabric that measures 20 stitches per linear centimeter counted in the horizontal direction and 16 stitches per linear centimeter counted in the vertical direction. The shirt features a rib knit Henley neckline; a partial front opening with a three button placket; long, hemmed, raglan sleeves; and a straight, hemmed bottom. Item 015-0245 is in men’s regular sizes. The same garment will be imported in men’s tall sizes as Item 015-0246.
CBP rationale
The applicable subheading for Items 015-0100 and 015-0101 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, … knitted or crocheted: of cotton: trousers and breeches … men’s.
Full text
NY I80961 May 20, 2002 CLA-2-61: RR:NC:TA:356 I80961 CATEGORY: Classification TARIFF NO.: 6103.42.1020; 6105.10.0010 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a men’s knit shirt and lounge pants from China and Hong Kong. Dear Mr. Greener: In your letter dated April 25, 2002, you requested a tariff classification ruling. Item 015-0100 is a pair of men’s lounge pants constructed from 100 percent cotton, heavy weight, jersey knit fabric. The pants feature a tunnel elastic waistband with an outside drawstring; side seam pockets; and hemmed leg openings. Item 015-0100 is in men’s regular sizes. The same garment will be imported in men’s tall sizes as item 015-0101. Item 015-0245 is a men’s shirt constructed from 100 percent cotton, finely knit 1x1 rib fabric that measures 20 stitches per linear centimeter counted in the horizontal direction and 16 stitches per linear centimeter counted in the vertical direction. The shirt features a rib knit Henley neckline; a partial front opening with a three button placket; long, hemmed, raglan sleeves; and a straight, hemmed bottom. Item 015-0245 is in men’s regular sizes. The same garment will be imported in men’s tall sizes as Item 015-0246. The applicable subheading for Items 015-0100 and 015-0101 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, … knitted or crocheted: of cotton: trousers and breeches … men’s. The rate of duty will be 16.3 percent ad valorem. The applicable subheading for Items 015-0245 and 015-0246 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The rate of duty will be 20 percent ad valorem. Items 015-0100 and 015-0101 fall within textile category designation 347. Items 015-0245 and 015-0246 fall within textile category designation 338. Based upon international textile trade agreements, products of China and Hong Kong are subject to visa requirements and quota restraints. 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 this ruling letter 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, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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