The tariff classification of knit garments from Honduras and El Salvador.

NY I88250 November 27, 2002 CLA-2-61:RR:NC:WA:361 NY I88250 CATEGORY: Classification TARIFF NO.: 6109.10.0060; 6109.10.0040; 6109.90.1025; 6104.43,2010; 6109.90.1013 Ms. Patty Peacock Anvil Knitwear, Inc. 146 W. Country Club Rd Hamer, SC 29547 RE: The tariff classification of knit garments from Honduras and El Salvador. Dear Ms. Peacock: In your letter dated November 5, 2002, you requested a classification ruling for five knit garments. The following samples are described as follows: Style #1415 – a woman’s tank top constructed from 100% cotton knit fabric. The garment is sleeveless, extends below the waistline and features a U-shaped neckline, shoulder straps measuring approximately 2" in width at the top of the shoulder, and a hemmed bottom. Style #LS3 – a woman’s T-shirt constructed from 100% cotton finely knit lightweight fabric. The garment features a rib knit round neckline, short hemmed sleeves, and a straight hemmed bottom. Style #MD4W – a boy’s tank top constructed from 50% cotton, 50% polyester knit fabric. The garment is sleeveless, extends below the waistline and features a U-shaped neckline, shoulder straps measuring approximately 1¾" in width at the top of the shoulder, and a hemmed bottom. Style#MD2L – a woman’s tank styled dress constructed from 50% cotton, 50% polyester knit fabric. The garment is sleeveless, extends slightly above the knee and features a scooped neckline, shoulder straps measuring approximately 2" in width at the top of the shoulder, and a hemmed bottom. Style #MDID – a man’s tank top constructed from 50% cotton, 50% polyester knit fabric. The garment is sleeveless, extends below the waistline and features a U-shaped neckline, shoulder straps measuring approximately 2" in width at the top of the shoulder, and a hemmed bottom. You have indicated in your letter that the fabric of Styles MD4W, MD2L AND MDID is a blend of 50% cotton and 50% polyester. Garments which are claimed to be constructed from such a blend, are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification. We are returning these samples as you requested. The applicable subheading for Style 1415 will be 6109.10.0060, 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, tank tops, women. The rate of duty will be 17.4% ad valorem. Style #1415 falls within textile category designation 339. Based upon international textile trade agreements this category, from Honduras and El Salvador is presently not subject to quota restraints or visa requirements. The applicable subheading for Style LS3, will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls, other, T-shirts, women’s. The rate of duty will be 17.4% ad valorem. Style LS3 falls within textile category designation 339. Based upon international textile trade agreements this category, from Honduras and El Salvador is presently not subject to quota restraints or visa requirements. The applicable subheading for Style MD4W, will be 6109.90.1025, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, men’s or boys, tank tops and singlets, boys’. The rate of duty will be 32.4% ad valorem. Style MD4W falls within textile category designation 638. Based upon international textile trade agreements this category, from Honduras and El Salvador is presently not subject to quota restraints or visa requirements. The applicable subheading for Style MD2L will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, knitted or crocheted, dresses, of synthetic fibers, other, women’s. The rate of duty will be 16.2% ad valorem. Style MD2L falls within textile category designation 636. Based upon international textile trade agreements this category, from Honduras and El Salvador is presently not subject to quota restraints or visa requirements. The applicable subheading for Style MDID will be 6109.90.1013, Harmonized Tariff Schedule of the United States (HTS), which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, men’s or boys’, tank tops and singlets, men’s. The rate of duty will be 32.4% ad valorem. Style MDID falls within textile category designation 638. Based upon international textile trade agreements this category, from Honduras and El Salvador is presently not subject to quota restraints or visa requirements. 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 De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division