CLA-2-61:RR:NC:TA:N3:356 K89824

Mr. John Nagel
Sara Lee Branded Apparel
International Trade Group
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, NC 27105

RE: The tariff classification of a men’s T-shirt from Honduras.

Dear Mr. Nagel:

In your letter dated September 23, 2004, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 18SS is a men’s T-shirt constructed from 85 percent polyester, 15 percent cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. Style 18SS has a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom.

The applicable subheading for Style 18SS will be 6109.90.1007, 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’: T-shirts: men’s. The rate of duty is 32 per cent ad valorem.

Style 18SS falls within textile category designation 638. Based upon international textile trade agreements, products of Honduras are not presently subject to a visa requirement 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