CLA-2-61:RR:NC:TA:N3:356 H87361
Ms. Nancy Morgan
DreamSacks, Inc.
271 Morton Street
Ashland, OR 97520
RE: The tariff classification of a men’s T-shirt and stuff sack from China.
Dear Ms. Morgan:
In your letter dated January 18, 2002, you requested a tariff classification ruling. As requested, your sample will be returned.
Style TS975 is a men’s T-shirt constructed from 100 percent silk, finely knit fabric. The garment features a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. Style TS975 will be imported in sizes S, M, L, XL and XXL.
Imported with the T-shirt is a small stuff sack constructed from the same fabric and in the same color as the T-shirt. The stuff sack measures approximately six and one half inches in length and four and one half inches in width and has an opening at the top secured with a drawstring closure and a cord lock.
The stuff sack is of a kind normally sold with its contents. The T-shirt and stuff sack constitute a composite good as that term is defined and applied in the HTSUSA. General Rule of Interpretation 3(b) provides that composite goods shall be classified according to the component that gives them their essential character. In this case, the T-shirt imparts the essential character. Consequently, the T-shirt and stuff sack are not regarded as separate items for duty or quota purposes.
The applicable subheading for Style TS975 will be 6109.90.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: containing 70 percent or more by weight of silk or silk waste: men’s or boys’. The rate of duty will be 5.5 percent ad valorem.
Style TS975 falls within textile category designation 738. Based upon international textile trade agreements, products of China 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 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