CLA-2-61:RR:NC:TA:N3:356 K86640

Ms. Anna Lynn
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919-0939

RE: The tariff classification of a men’s knit garment from China.

Dear Ms. Lynn:

In your letter dated June 7, 2004, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 710 “Ringer T-Shirt” is a men’s garment that is similar to a T-shirt. Style 710 is constructed from 60 percent cotton, 40 percent polyester, light weight, finely knit jersey fabric and features a rib knit crew neckline; short sleeves with rib knit cuffs; and a straight, hemmed bottom. The garment will be imported in men’s sizes, Small through 3XL. You state that you will import the same garment in boys’ sizes, Small, Medium and Large, as Style 711.

The applicable subheading for Styles 710 and 711 will be 6109.10.0027, 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. The rate of duty is 16.5 percent ad valorem.

Styles 710 and 711 fall within textile category designation 338. Based upon international textile trade agreements, products of China are subject to visa requirements and 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