NY 863560: The tariff classification of a knit T-shirt from China.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        
                                   NY 863560
                                      June 14, 1991



CLA-2-61:S:N:N3I:361 863560

CATEGORY:  Classification

TARIFF NO.: 6109.10.0040

Earlsa Lahtifield
La Pandora Corp.
P.O.Box 703
Jackson Heights , NY 11372

RE:  The tariff classification of a knit T-shirt from China.

Dear Mr. Lahtifield :

     In your letter dated May 15, 1991 you requested a
classification ruling.

     The submitted sample is a unisex T-shirt constructed of 100%
cotton knit fabric. The T-shirt features a round neckline, short
hemmed sleeves and a hemmed bottom.  Although you state that the
garment in question is one size that fits all tall men, it does
not have any  particular features of a man's garment.  The
unconstructed, T-shirt styling is more indicative of  unisex
garments.  It is Customs position that garments labelled as "one
size fits all" are not sized to a particular customer and are
considered to be unisex garments.  In its imported condition this
T-shirt can be worn by men or women.    Unisex garments are
classified by Customs under the provisions for women's garments.
     
     The applicable subheading for the T-shirt will be
6109.10.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's knit T-shirts of cotton.  The
rate of duty will be 21 percent ad valorem.

     The T-shirt falls within textile category designation 339. 
Based upon  international textile trade agreements, products of
China are subject to visa requirements and quota restraints.

     
     The designated textile and apparel category may be
subdivided into  parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information  available, we
suggest that you check, close to the time of shipment, the 
Status Report on Current Import Quotas (Restraint Levels), an
internal 
issuance of the U.S. Customs Service, which is available for
inspection at   your local Customs office.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                             Sincerely,



                                             Jean F. Maguire
                                             Area Director
                                             New York Seaport