CLA-2-61:RR:NC:TA:N3:356 H89748

Ms. Sandy Disher
Sara Lee Branded Apparel
International Trade Group
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, NC 27105

RE: The tariff classification of a men’s T-shirt from Mexico.

Dear Ms. Disher:

In your letter dated March 28, 2002, you requested a tariff classification ruling. As requested, your sample will be returned.

Style MU32 is a men’s T-shirt constructed from 50 percent cotton, 50 percent polyester, finely knit, jersey fabric. Style MU32 features a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. The garment will be imported in sizes S, M, L, XL, 2XL, 3XL, and 4XL.

The applicable subheading for Style MU32 will be 6109.90.1007, 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: men’s or boys’: T-shirts: men’s. The duty rate will be 32.4 percent ad valorem.

At the time of entry, Customs may verify the actual fiber content of Style MU32. If the fiber content differs from the content indicated in your letter, the tariff classification may change from the information indicated above.

Style MU32 falls within textile category designation 638. Based upon international textile trade agreements, products of Mexico are not presently subject to visa requirements or 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