CLA-2-61:RR:NC:WA:361 NY L86596
Mr. Francisco Gomez Jr., Atty. In Fact
R.L. Jones Tecate, Inc.
476 Tecate Road
Tecate, CA 91980
RE: The tariff classification of garments from Guatemala.
Dear Mr. Gomez:
In your letter dated July 20, 2005, you requested a classification ruling for three garments. The items will be returned as requested.
Item 5561 is a woman’s (junior size) T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. Item 5561 features a rib knit, crew neckline; short, hemmed sleeves; and a straight, hemmed bottom.
Item 5509 is a woman’s (junior size) garment, similar to a T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. Item 5561 features a rib knit, crew neckline; short sleeves with rib knit cuffs, and a straight, hemmed bottom.
Item 5301 is a man’s T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. Item 5301 will be imported in white and in various colors and features a rib knit, crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. You state that the garment will also be imported in a 90% cotton, 10% polyester blend.
The applicable subheading for Item 5301 in all-white will be 6109.10.0004, 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, crew or round neckline, or V-neck, with a mitered seam at the center of the V, without pockets, trim or embroidery. The duty rate is 16.5 percent ad valorem.
The applicable subheading for Item 5301 in other colors 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: men’s or boys’: other: other T-shirts: men’s. The duty rate is 16.5 percent ad valorem.
The applicable subheading for Item 5561 will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts…knitted or crocheted: of cotton: women’s or girls’: T-shirts. The duty rate is 16.5 percent ad valorem.
The applicable subheading for Item 5509 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts…and similar garments, knitted or crocheted: of cotton: women’s or girls’: Other. The duty rate is 16.5 percent ad valorem.
Item 5301 in all-white falls within textile category designation 352; item 5301 in other colors falls within textile category designation 338; items 5561 and 5509 fall within textile category designation 339. 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 Angela De Gaetano at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division