CLA-2-61:RR:NC:TA:358 M84378

Cliff Venable
Sara Lee Branded Apparel
1000 East Hanes Mill Rd., 1st floor
Winston-Salem, NC 27105

RE: The tariff classification of boys’ knit T-shirts from Mexico

Dear Mr. Venable:

This ruling replaces NY M83556, dated May 30, 2006, which contained a discrepancy with regard to fabric weight. A ruling with revised fabric weights follows.

Style 5480 is manufactured from jersey knit cotton fabric in both all white and dyed fabric that weighs less than 200 grams per square meter. It is characterized by a close fitting body, a round neckline and short hemmed sleeves.

As you have requested, both submitted samples of this style are being returned.

The applicable subheading for this style in all white fabric will be 6109.10.0004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ T-shirts, knitted or crocheted, of cotton, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, without pockets, trim or embroidery. The applicable subheading for this style in dyed fabric will be 6109.10.0014, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ other T-shirts, knitted or crocheted, of cotton, boys’. The duty rate will be 16.5 per cent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This garment falls within textile category designation 352 in all white fabric and within textile category 338 in dyed fabric. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division