CLA-2-61:RR:NC:TA:N3:356 I86342

Ms. Sandy Disher
Sara Lee Branded Apparel
International Trade Group
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, NC 27105

RE: The tariff classification of a boys’ T-shirt from Mexico.

Dear Ms. Disher:

In your letter dated September 24, 2002, you requested a tariff classification ruling. As requested, your sample will be returned.

Style CH81 is a boy’s T-shirt constructed from 100 percent cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. Style CH81 is imported in all white and in dark colors and features a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. Style CH81 will be imported in boys’ sizes XS through L.

The applicable subheading for Style CH81 in all white 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, crew or round neckline, without pockets, trim or embroidery. The duty rate will be 17.4 percent ad valorem.

The applicable subheading for Style CH81 in dark colors will be 6109.10.0014, 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: boys’. The duty rate will be 17.4 percent ad valorem.

Style CH81 in white falls within textile category designation 352. Style CH81 in dark colors falls within textile category designation 338. Based upon international textile trade agreements, products of Mexico are not presently subject to visa requirements or quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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