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L82387 L8 Ruling Active

The tariff classification of men’s muscle shirts from Pakistan.

Issued March 8, 2005 by U.S. Customs and Border Protection.

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L8 L82387 (March 8, 2005)

Tariff classification

HTS codes: 6110.20.2065

Headings: 6110

Product description

As requested, your sample will be returned. JCPenney Lot # 504-3047 is a men’s muscle shirt constructed from 100 percent cotton, heavy weight jersey knit fabric that measures 26 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and features rib knit capping at the crew neckline and at the armholes and a straight, hemmed bottom. The muscle shirt will be imported in white in a 3-pack in sizes S, M, L, XL, and 2XL. Although

Full text

NY L82387 March 8, 2005 CLA-2-61:RR:NC:TA:N3:356 L82387 CATEGORY: Classification TARIFF NO.: 6110.20.2065 Ms. Lesa R. Hubbard JCPenney Purchasing Corporation 6501 Legacy Drive Plano, TX 75025-3698 RE: The tariff classification of men’s muscle shirts from Pakistan. Dear Ms. Hubbard: In your letter dated February 7, 2005, you requested a tariff classification ruling. As requested, your sample will be returned. JCPenney Lot # 504-3047 is a men’s muscle shirt constructed from 100 percent cotton, heavy weight jersey knit fabric that measures 26 stitches per two centimeters counted in the horizontal direction. The garment is sleeveless and features rib knit capping at the crew neckline and at the armholes and a straight, hemmed bottom. The muscle shirt will be imported in white in a 3-pack in sizes S, M, L, XL, and 2XL. Although you state that you believe the classification for this garment is in 6109.10.0004, HTS, which provides for all white T-shirts, garments in that subheading must have short, hemmed sleeves. Consequently, the applicable subheading for JCPenney Lot # 504-3047 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: . . . pullovers, . . . and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The rate of duty is 16.5 percent ad valorem. JCPenney Lot # 504-3047 falls within textile category designation 338. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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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