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NY K84709

April 28, 2004
CLA-2-62:RR:NC:N3:360 K84709


TARIFF NO.: 6206.30.3040

John D. Clark
Paul Davril Inc.
5401 South Soto Street
Los Angeles, CA 90058

RE: The tariff classification of women’s shirts from India, Turkey, Hong Kong, Macau or China

Dear Mr. Clark:

In your letter dated March 29, 2004, you requested a classification ruling.

The submitted sample, style 6435543 is a women’s shirt made from knitted and woven components. The fiber content of the knitted fabric is 80% cotton and 20% polyester and for the woven fabric the fiber content is 76% cotton, 20% nylon and 4% spandex. The knitted fabric comprises the upper portion of the shirt. The collar, sleeves, placket insert and the bottom third of the garment are of the woven fabric. The garment extends to below the waist and features short sleeves, a shirt collar, a partial front opening secured by five snaps and a hemmed shirttail bottom.

You have submitted surface area, weight and value information for the knit and woven portions of the garment. Based on the criteria set forth in Headquarters Memorandum 084118 of April 13, 1989, and the information you provided, it is Customs opinion that neither the knit nor the woven component imparts the essential character to the garment. The garment, therefore, will be classified using GRI 3(c), which states that classification is based upon the provision that occurs last in numerical order among those which equally merit consideration. As such, the garment is classifiable under the subheading in 6206, HTS, for cotton shirts.

The applicable subheading for style 6435543 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ shirts of cotton. The duty rate will be 15.4 percent ad valorem.

Style 6435543 falls within textile category designation 341. Based upon international textile trade agreements products of India, Turkey, Hong Kong, Macau or China are subject to quota and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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