CLA-2-61:S:N:N3-I:356 872223

Mr. E. L. Lee
Incare Cargo Services
8402 Osage Avenue
Los Angeles, California 90045-4402

RE: The tariff classification of a man's T-shirt from the People's Republic of China

Dear Mr. Lee:

In your letter dated March 5, 1992, you requested a tariff classification ruling on behalf of the L.Y. Calvin Co.

Style No. G100 which was submitted in sizes S, M, L, and XL is a man's all-white T-shirt constructed from a 100 percent cotton, finely knit jersey fabric. The garment features a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. The front and back panels and the sleeves are each constructed from a single piece of fabric.

The applicable subheading for the T-shirt 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 garment falls within textile category designation 352. 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