CLA-2-61:RR:NC:TA:N3:356 D85694
Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001
RE: The tariff classification of a men's T-shirt from Mexico.
Dear Ms. Hubbard:
In your letter dated December 15, 1998, you requested a tariff classification ruling. As requested, the sample will be returned.
Lot number 504-4676 is a men's dyed T-shirt constructed from 100 percent cotton, finely knit jersey fabric. Lot number 504-4676 features a rib knit crew neckline; a patch pocket on the left chest; short, hemmed sleeves; and a straight, hemmed bottom. You have stated that Lot number 504-4676 will be imported in sizes S-XXL and 2XLT-5XLT.
The applicable subheading for Lot number 504-4676 will be 6109.10.0012, Harmonized Tariff Schedule of the United States, (HTS), which provides for: T-shirts, singlets tank tops, and similar garments, knitted or crocheted: of cotton: other: other T-shirts: men's. The general rate of duty will be 18.8 percent ad valorem.
Textile merchandise which does not qualify as “originating” under the North American Free Trade Agreement (NAFTA), but which has been processed or further produced in Mexico and exported from that country, may be subject to quantitative export or import limitations based upon international trade agreements. Lot number 504-4676 falls within textile category designation 338. Based upon international textile trade agreements, products of Mexico are subject to a visa requirement 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 subject 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 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 attached to 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 212-637-7081.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division