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NY J83374

May 7, 2003

CLA-2-61:RR:NC:WA:361 NY J83374


TARIFF NO.: 6106.10.0010

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a woman’s knit and woven shirt from Vietnam.

Dear Mr. Hoffacker:

In your letter dated April 10, 2003, you requested a classification ruling for a woman’s shirt constructed from both knit and woven fabric, with a tie. The sample is being returned, as you requested.

Style 73433 is a woman’s shirt constructed from two different fabrics – the collar, long sleeves with cuffs, placket, a small area on either side of the placket, and one-two inch bottom shirt tail trim are made from 100 percent woven cotton fabric. The balance of the shirt (front and back panels) is made from 100 percent rib knit cotton fabric. The knit fabric has more than ten stitches per centimeter in both the horizontal and vertical directions. The shirt also has a woven tie in the same fabric as the woven portion of the shirt.

As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric, provides the essential character. Therefore, based upon GRI 3(b), the garment is classified as knit, under heading 6106. The tie is also considered a composite article with the shirt, classified under the heading for the shirt.

The applicable subheading for style 73433 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s shirts and blouses, knitted or crocheted: Of cotton. The duty rate will be 19.8% ad valorem.

Style 73433 falls within textile category designation 339. Based upon international textile trade agreements products of Vietnam are neither subject to quota nor the requirement of a visa.

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 the ruling 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 the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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