CLA-2-61:S:N5:354 882155
Mr. John E. Brady
Western Overseas Corporation
343 South Glasgow Avenue
Inglewood, CA 90301
RE: The tariff classification of a cotton knit singlet from
Korea.
Dear Mr. Brady:
In your letter dated January 8, 1993, on behalf of Llama
Imports, Inc., you requested a classification ruling. As
requested, the sample will be returned to you.
Your submitted sample, style MT-500 is an athletic styled
men's white undershirt made from a fine lightweight knit cotton
fabric. The close fitting garment features self capping around
the armholes and neckline and a hemmed bottom.
The item will be sold at retail in packages of three and
also in individual packages.
The applicable subheading for style MT-500 will be
6109.10.0007, 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': underwear: singlets, all white, without pockets, trim or
embroidery. The duty rate will be 21 percent ad valorem.
Style MT-500 falls within textile category designation 352.
Based upon international textile trade agreements, products of
Korea are subject to quota restraints and visa requirements.
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 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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport