The tariff classification of knit garments from China.

NY K81760 February 12, 2004 CLA-2-61:RR:NC:TA:N3:356 K81760 CATEGORY: Classification TARIFF NO.: 6109.10.0005; 6109.10.0012; 6109.10.0014 Mr. Frederick L. Kraemer Aqua-Gulf Customs, Inc. 1301 W. Newport Center Drive Deerfield Beach, FL 33442-7734 RE: The tariff classification of knit garments from China. Dear Mr. Kraemer: In your letter dated January 12, 2004, you requested a tariff classification ruling on behalf of S. B. Marketing Worldwide Inc. Four sample garments were submitted. You state in your correspondence that you believe the garments should be classifed as unisex garments since they can be worn by either gender and you provided size specifications for the four garments. We have examined the garments and the specifications provided and we find that the garments are made to men’s and boys’ size specifications. As such, the samples will be classified as men’s and boys’ garments. The first sample is an all white T-shirt in adult sizes Medium, Large, Extra Large and XX-Large. The garment is constructed from 100% cotton, finely knit, jersey fabric that weighs less than 200 grams per square meter. The sample has a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. The second sample is an all white T-shirt in children’s sizes 2/4, 6/8, 10/12 and 14/16. The garment is constructed from 100% cotton, finely knit, jersey fabric that weighs less than 200 grams per square meter. The sample has a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. The third sample is a screen printed T-shirt in adult sizes Medium, Large, Extra Large, and XX-Large. The garment has a rib knit crew neckline; short, hemmed sleeves; a screen printed design on the center chest; and a straight, hemmed bottom. The fourth sample is a screen printed T-shirt in children’s sizes 2/4, 6/8, 10/12 and 14/16. The garment has a rib knit crew neckline; short, hemmed sleeves; a screen printed design on the center chest; and a straight, hemmed bottom. The applicable subheading for the all white T-shirt in both adult and children’s sizes will be 6109.10.0005, 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’: T-shirts, all white, short, hemmed sleeves, crew or round neckline, without pockets, trim or embroidery. The duty rate is 16.5 percent ad valorem. The applicable subheading for the screen printed T-shirt in adult sizes will be 6109.10.0012, 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: men’s. The duty rate is 16.5 percent ad valorem. The applicable subheading for the screen printed T-shirt in children’s sizes 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 duty rate is 16.5 percent ad valorem. The all white T-shirts in both adult and children’s sizes fall within textile category designation 352. The screen printed T-shirts in both adult and children’s sizes fall within textile category designation 338. Based upon international textile trade agreements, products of China 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