CLA-2-61:S:N:N3-I:356 854910
TARIFF NOS.: 6109.10.0005; 6109.90.1009
Mr. Norm Oldfield
Living Epistles, Inc.
P. O. Box 1172
Bellflower, California 90706
RE: The tariff classification of men's and boys' T-shirts from the
People's Republic of China.
Dear Mr. Oldfield:
In your letter dated July 26, 1990, you requested a tariff
classification ruling.
The first sample, (no style number indicated), is a man's all-
white T-shirt, constructed from a 100 percent cotton, finely knit
jersey fabric. The garment has a rib knit crew neckline; short, hemmed
sleeves; and a hemmed bottom.
The second sample, (no style number indicated), is a boys'
all-white T-shirt, constructed from 50 percent cotton and 50 percent
polyester, finely knit jersey fabric. The garment has a rib knit crew
neckline; short hemmed sleeves; and a hemmed bottom. The garments will
be imported in sizes small (6-8), medium (10-12), and large (14-16).
The applicable subheading for the first sample 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, hemmed bottom, crew or round neckline, without
pockets, trim or embroidery. The duty rate will be 21 percent ad
valorem.
The applicable subheading for the second sample will be
6109.90.1009, Harmonized Tariff Schedule of the United States (HTS),
which provides for: T-shirts, singlets, tank tops and similar garments,
knitted or cro- cheted: Of other textile materials: Of man-made
fibers: Men's or boys': Other: T-shirts: Boys'. The duty rate will be
34 percent ad valorem.
You have indicated in your letter that the fabric for the second
garment is a blend of 50 percent cotton and 50 percent polyester.
Garments which are claimed to be constructed from such a fabrication
are subject, upon importation, to laboratory analysis by the U.S.
Customs Service to verify the actual weight of the component fibers. A
slight variation from the above stated fiber content will affect the
classification and textile category designation of the subject
garment.
The first sample falls within textile category designation 352
and the second sample falls within textile category designation 638.
Based upon international textile trade agreements, products of the
People's Republic of China are subject to visa requirements and quota
restraints.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are sub- ject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time of
shipment, the Status Report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have already been filed, this ruling should be brought to the
attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport