CLA-2-61:S:N:N3-I:356 868051

TARIFF NOS.: 6109.10.0005; 6109.10.0012; 6110.20.2065

Mr. Nazir Nasab
Saracen Inc.
25522 W. Twelve Mile Road
Suite #201
Southfield, MI 48034

RE: The tariff classification of men's and boys' knit garments from Syria.

Dear Mr. Nasab:

In your letter dated September 17, 1991, which was resubmitted on October 15, 1991, you requested a tariff classification ruling.

Item number #1 is a man's all white T-shirt which is con- structed from 100 percent cotton, finely knit jersey fabric. The garment has a rib knit, crew neckline; short, hemmed sleeves; and a hemmed bottom. The front and back panels and the sleeves are each constructed from a single piece of fabric.

Item number #2 is a man's all white T-shirt which is constructed from 100 percent cotton, finely knit jersey fabric. The garment has a rib knit, crew neckline; short, hemmed sleeves; and a hemmed bottom. The front and back panels and the sleeves are each constructed from a single piece of fabric.

Item number #3 is a man's T-shirt which is constructed from 100 percent cotton, finely knit jersey fabric. The garment has a rib knit, crew neckline; short, hemmed sleeves; and a hemmed bottom. The submitted sample was red in color, and you have indicated in your letter that this garment will be imported in different colors.

Item number #4 is a man's pullover garment which is constructed from 100 percent cotton, finely knit, heavy weight jersey fabric. The garment has a mock turtle neckline; long sleeves with rib knit cuffs; and a hemmed bottom.

Item number #5 is a boys' all white T-shirt which is constructed from 100 percent cotton, finely knit jersey fabric. The garment has a rib knit, crew neckline; short, hemmed sleeves; and a hemmed bottom. The front and back panels and the sleeves are each constructed from a single piece of fabric.

As you requested, your samples are being returned.

The applicable subheading for Items #1, #2, and #5 will be 6109.10.0005, 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, hemmed bottom, crew or round neckline, without pockets, trim or embroidery. The duty rate will be 21 percent ad valorem.

The applicable subheading for Item #3 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 will be 21 percent ad valorem.

The applicable subheading for Item #4 will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The duty rate will be 20.7 percent ad valorem.

Based upon international textile trade agreements, products of Syria are not presently subject to visa requirements or quota restraints.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport