APP-6-2-61-TO:TT MEF G28
TARIFF NO: 6109.10.0040; 6109.10.0045; 6109.90.1050; 6109.90.1060
Ms. Ruby L. Wood
Senior Vice-President
Evans and Wood & Co., Inc.
P. O. Box 610005
DFW Airport, Texas 75261
RE: The tariff classification of Unisex Cotton/Polyester Knit T-shirts
From Honduras
Dear Ms. Wood:
In your letter dated April 10, 2000, you requested a tariff classification ruling on behalf of Hobby Lobby Stores, Inc., 7707 SW 44th Street, Oklahoma City, Oklahoma 73179.
Samples of two knit T-shirts were submitted with your request. The T-shirts will be manufactured of U. S. fabric, cut to pattern in the United States, and sewn in Honduras. The plain white Unisex T-shirts feature a round rib knit neckline, short sleeves, and a straight hemmed bottom. The material for the Unisex T-shirts will be 60% cotton/40% polyester and/or 50% Cotton/50% polyester. You state the Unisex T-shirts will be imported in size ranges for both adults and children.
The Unisex T-shirts are considered wholly assembled in Honduras. Therefore, pursuant to 19 C.F.R. 102.21 (c) (2), the country of origin of the garments is Honduras.
The applicable subheading for the 60% Cotton/40% Polyester Knit Unisex T-shirt for Adults will be 6109.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets,
tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’: Other: T-shirts: Women’s. The applicable subheading for the 60% Cotton/40% Polyester Knit Unisex T-shirt for Children will be
6109.10.0045, Harmonized Tariff schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton: Women’s or girls’: Other: Girls’. The rate of duty will be 18.3%.
The applicable subheading for the 50% Cotton/50% Polyester Knit Unisex T-shirt for Adults will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirt, singlets, tank tops and similar garments, knitted or crocheted: Of other textile
materials: of man-made fibers: Women’s or girls’: T-shirts: Women’s.
The applicable subheading for the 50% Cotton/50% Polyester Knit Unisex T-shirt for Children will be 6109.90.1060, Harmonized Tariff schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: of man-made fibers: Women’s or girls’: T-shirts: Girls’. The rate of duty will be 32.8%.
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 at the time the merchandise is imported.
Sincerely,
Carole E. Graves
Port Director
Port of Baltimore