The tariff classification of men’s T-shirts from China.

NY L85651 July 11, 2005 CLA-2-61:RR:NC:TA:N3:356 L85651 CATEGORY: Classification TARIFF NO.: 6109.10.0004; 6109.10.0012 Ms. Patty Peacock Anvil Knitwear, Inc. 146 West Country Club Road Hamer, SC 29547 RE: The tariff classification of men’s T-shirts from China. Dear Ms. Peacock: In your letter dated June 14, 2005, you requested a tariff classification ruling. Style 980 is a men’s T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. Style 980 features a rib knit, crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. The T-shirts will be imported in white and in various other colors in sizes S through 6XL. The applicable subheading for Style 980 in all-white will be 6109.10.0004, 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, or V-neck, with a mitered seam at the center of the V, without pockets, trim or embroidery. The duty rate is 16.5 percent ad valorem. The applicable subheading for Style 980 in other colors 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. Style 980 in all-white falls within textile category designation 352. Style 980 in other colors 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