CLA-2-61:RR:NC:TA:N3:356 F81910
Ms. Elizabeth Hodor
Warnaco, Inc.
149 Madison Avenue
New York, NY 10016
RE: The tariff classification of men’s knit garments from Brazil.
Dear Ms. Hodor:
In your letter dated January 21, 2000, you requested a tariff classification ruling on behalf of Calvin Klein Underwear, Inc. Your samples will be returned, as requested.
Style M9001 is a men’s T-shirt which is constructed from 100 percent cotton, finely knit jersey fabric. The garment has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. You have stated that Style M9001 will be imported and sold in a retail package of three T-shirts containing one all-white and two colored (black and grey) garments.
Style M9073 is a men’s garment which is constructed from 100 percent cotton, finely knit, 2x2 rib fabric. The garment has oversized armholes; shoulder straps that measure less than two inches in width; a low round front neckline; a rear neckline that does not fall below the nape of the neck; and a straight, hemmed bottom. You have stated that Style M9073 will be imported and sold together at retail in a package of three garments containing one all-white and two colored (black and grey) garments.
The applicable subheading for the all-white T-shirt of Style M9001 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: men’s or boys’:
underwear: T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, without pockets, trim or embroidery. The duty rate will be 18.3 percent ad valorem.
The applicable subheading for the colored (black and grey) T-shirts of Style M9001 will be 6109.10.0012, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’: 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 will be 18.3 percent ad valorem.
The applicable subheading for the all-white garment of Style M9073 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: men’s or boys’: underwear: singlets, all white, without pockets, trim or embroidery. The duty rate will be 18.3 percent ad valorem.
The applicable subheading for the colored (black and grey) garments of Style M9073 will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The rate of duty will be 18.3 percent ad valorem.
The all-white T-shirt of Style M9001 and the all-white garment of Style M9073 fall within textile category designation 352. The (black and grey) T-shirts of Style M9001 and the colored (black and grey) garments of Style M9073 fall within textile category designation 338. Based upon international textile trade agreements, products of Brazil are subject to visa requirements and quota restraints.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time
of shipment.
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 listed 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 212-637-7081.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division