CLA-2-61:RR:NC:TA:N3:356

Ms. Jessica Warwick
Supremia International Inc.
103 Morgan Lane, Suite 100
Plainsboro, NJ 08536

RE: The tariff classification of men’s T-shirts from India.

Dear Ms. Warwick:

In your letter dated Mach 19, 2007, you requested a tariff classification ruling. As requested, your sample will be returned.

Style AZSSUS-MM is a men’s T-shirt constructed from 100% cotton, finely knit jersey fabric that weighs less than 200 grams per square meter. Style AZSSUS-MM features a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. The T-shirts will be imported as a promotional item in white and in colors and will be screen printed with various designs prior to importation.

The applicable subheading for Style AZSSUS-MM will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of cotton: other T-shirts: men’s. The duty rate will be 16.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style AZSSUS-MM falls within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division