The tariff classification of a men’s garment from China

N005997 February 16, 2007 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6109.90.1013 Mr. Jamiel M. Price Maskyelin Inc. 605 West Main Street Clayton, DE 19938 RE: The tariff classification of a men’s garment from China Dear Mr. Price: In your letter dated December 21, 2006 you requested a classification ruling. Your sample is being returned as requested. You state in your letter that the garment contains bamboo. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber, which is derived from bamboo. Style number US7 is a men’s underwear singlet constructed of 70% bamboo and 30% tencel lightweight rib knit fabric in a white color. The garment features a squared front and back neckline, oversized armholes, shoulder straps that measure one and one-eight inches in width, and a hemmed bottom. The neckline and armholes are finished with fabric capping. The applicable subheading for Style US7 will be 6109.90.1013, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: men’s or boys’: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: tank top and singlets: men’s. The duty rate will be 32 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style US7 falls within textile category 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division