The tariff classification of men’s knit garments from China, Hong Kong, Cambodia, Macau, Vietnam and Bangladesh.
Issued February 21, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6105.10.0010, 6107.91.0030
Product description
The first sample, Body number 31, is a men’s Henley shirt constructed from 100 percent cotton, jersey knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. The garment features a partial front opening with three button closures; a rib knit Henley neckline; a heat transfer design on the left chest; short, hemmed sleeves; and a straight, hemmed bottom with side slits and a tail. The second sample, Body number 09, is a pair of men’s sleep pants constructed from 100 percent cotton, light weight jersey knit fabric. The garment features a tunnel elastic waistband with an outside, self-fabric drawstring; a heat transfer design on the left hip; side seam pockets; an insubstantial, unsecured fly; and hemmed legs.
CBP rationale
the applicable subheading for Body number 31 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 19.8 percent ad valorem. The applicable subheading for Body number 09 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for men's … nightshirts, pajamas … and similar articles, knitted or crocheted: other: of cotton: sleepwear.
Full text
NY J80407 February 21, 2003 CLA-2-61:RR:NC:TA:N3:356 J80407 CATEGORY: Classification TARIFF NO.: 6105.10.0010; 6107.91.0030 Mr. Ira Skellham MjC, Inc. 2725 Oakdale, 2nd Floor San Francisco, CA 94124 RE: The tariff classification of men’s knit garments from China, Hong Kong, Cambodia, Macau, Vietnam and Bangladesh. Dear Mr Skellham: In your letter dated January 21, 2003, you requested a tariff classification ruling. The first sample, Body number 31, is a men’s Henley shirt constructed from 100 percent cotton, jersey knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 20 stitches per linear centimeter counted in the vertical direction. The garment features a partial front opening with three button closures; a rib knit Henley neckline; a heat transfer design on the left chest; short, hemmed sleeves; and a straight, hemmed bottom with side slits and a tail. The second sample, Body number 09, is a pair of men’s sleep pants constructed from 100 percent cotton, light weight jersey knit fabric. The garment features a tunnel elastic waistband with an outside, self-fabric drawstring; a heat transfer design on the left hip; side seam pockets; an insubstantial, unsecured fly; and hemmed legs. You state that the garments will be imported under various style numbers but that the style number will always end in the garment body number, that is 31 for the Henley and 09 for the sleep pant. Although you referred to the Henley shirt as sleepwear, garments of this type are generally considered to have multiple uses. As such, they are not classified in heading 6107, which is limited to garments that are designed for wear solely to bed for sleeping. Consequently, the applicable subheading for Body number 31 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 19.8 percent ad valorem. The applicable subheading for Body number 09 will be 6107.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for men's … nightshirts, pajamas … and similar articles, knitted or crocheted: other: of cotton: sleepwear. The rate of duty will be 8.8 percent ad valorem. Body number 31 falls within textile category designation 338. Body number 09 falls within textile category designation 351. Based upon international textile trade agreements, products of China, Hong Kong, Macau and Bangladesh in textile categories 338 and 351 are subject to visa requirements and quota restraints. Products of Cambodia in textile category 338 are subject to visa requirements and quota restraints. Products of Cambodia in textile category 351 are subject to visa requirements. Products of Vietnam in textile category 338 and 351 are not presently subject to visa requirements or 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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