The tariff classification of men’s underwear singlets from China.

N015416 August 21, 2007 CLA-2-61:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6109.10.0007 Ms. Sheri L. Breit Buscemi Co. 317 S. Isis Avenue, Suite 201 Inglewood, CA 90301 RE: The tariff classification of men’s underwear singlets from China. Dear Ms. Breit: In your letter dated August 3, 2007, written on behalf of your client, Roochi Traders Inc., you requested a classification ruling. You have submitted a sample of a man’s white colored underwear singlet, “A-Shirt Underwear,” that you state will be sold as a set of three in a sealed plastic bag. The sleeveless undershirt is made of 100% cotton lightweight ribbed knit fabric, with oversized armholes. Other features include self-fabric capping at the armholes and neckline, and a hemmed bottom. The applicable subheading for the “A-Shirt Underwear” will be 6109.10.0007, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton…men’s or boys’: underwear: singlets, all white, without pockets, trim or embroidery. The duty rate will be 16.5% 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/. This article falls within textile category 352. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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