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NY J83462

May 20, 2003

CLA-2-61:RR:NC:WA:361 NY J83462


TARIFF NO.: 6106.10.0010

Ms. Janice Fortin, Account Representative American Shipping Company, Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

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

Dear Ms. Fortin:

In your letter dated April 22, 2003, you requested a classification ruling for a woman’s shirt constructed from both knit and woven fabric, on behalf of Alarmex Holding LLC-AHG. The sample is being returned, as you requested.

Style N1304CCZ is a woman’s shirt constructed from two different fabrics – the collar, cuffs, placket, and a small area on either side of the placket, are made from woven fabric. The balance of the shirt (front and back panels, long sleeves) is made from 95 percent cotton, five- percent spandex knit fabric. The knit fabric has more than ten stitches per centimeter in both the horizontal and vertical directions.

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 applicable subheading for style N1304CCZ 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 N1304CCZ falls within textile category designation 339. Based upon international textile trade agreements products of Vietnam are subject to quota.

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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