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K88481 K8 Ruling Active

The tariff classification of a boy’s T-shirt and briefs from Thailand

Issued August 12, 2004 by U.S. Customs and Border Protection.

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K8 K88481 (August 12, 2004)

Tariff classification

HTS codes: 6107.11.0020, 6109.10.0014

Headings: 6107, 6109

Product description

The tariff classification of a boy’s T-shirt and briefs from Thailand

CBP rationale

The applicable subheading for the briefs will be 6107.11.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’ underpants, briefs…and similar articles, knitted…, …briefs, of cotton, boys’; and for the upperbody garment will be 6109.

Full text

NY K88481 August 12, 2004 CLA-2-61:RR:NC:TA:358 K88481 CATEGORY: Classification TARIFF NO.: 6107.11.0020; 6109.10.0014 Sandy Disher Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th floor Winston-Salem, NC 27105 RE: The tariff classification of a boy’s T-shirt and briefs from Thailand Dear Ms. Disher: This ruling replaces NY K88072 dated July 29, 2004. The ruling omitted reference to Set Style Number MB08S. The set style number is now included in the text that follows. Set Style Number MB08S consists of two garments, manufactured from finely knitted fabric of 100% cotton, which are packaged together in a polybag. One of these garments is a jersey T-shirt onto the front of which designs are applied. The other of the garments is a rib-knitted pair of underwear briefs. As requested, the sample garments were returned to you. The applicable subheading for the briefs will be 6107.11.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’ underpants, briefs…and similar articles, knitted…, …briefs, of cotton, boys’; and for the upperbody garment will be 6109.10.0014, HTS, which provides for t-shirts…and similar garments, knitted…, of cotton, …boys’, other, other t-shirts, boys’. The duty rates will be 7.4 and 16.5 percent ad valorem, respectively. The T-shirt falls within textile category designation 338 and the pair of briefs within 352. Based upon international textile trade agreements products of Thailand may be subject to quota and the requirement of a visa. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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