CLA-2-61:RR:NC:TA:354 K81788
Mr. Alex Kang
Master Customs Service
11099 S. La Cienega Blvd., Suite 245
Los Angeles, CA 90045
RE: The tariff classification of men’s apparel from Korea.
Dear Mr. Kang:
In your letter dated January 12, 2004, you requested a classification ruling on behalf of the Phillips Hosiery Company.
Style 300GA is a man’s singlet styled athletic undershirt constructed of a light weight 55% polyester 45% cotton rib knit fabric in a white color. The garment features a scooped front neckline, oversized armholes, capping on the neckline and armholes, and a hemmed bottom.
The applicable subheading for Style 300GA will be 6109.90.1013, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: of man-made fibers . . . Men’s or boys’: Tank tops and singlets: Men’s. The duty rate will be 32 percent ad valorem.
Style 300GA falls within textile category designation 638. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.
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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 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 Brian Burtnik at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division