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NY K88337

August 17, 2004
CLA-2-62:RR:NC:3:355 K88337


TARIFF NO.: 6205.20.2050

Ms. Jill Seyfried
Phillips Van Heusen Corporation
1001 Frontier Road
Bridgewater, NJ 08807-2955

RE: The tariff classification of a man’s shirt from Bangladesh or the Philippines.

Dear Ms. Seyfried:

In your letter dated August 6, 2004, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 4531416 is a man’s 100% cotton woven shirt. The garment features a collar, short hemmed sleeves, a full frontal opening secured with a seven button closure, a breast pocket and curved hemmed bottom. The shirt is packed inside a cotton bag and will be sold at retail in the bag. The bag has a drawstring closure and is approximately 12 inches wide by 18 inches long. The bag is imprinted with the “Izod” trademark, manufacturing information and has a swatch of the shirt fabric sewn on front. The shirt will also be imported in styles 4531409, 4531410, 4531411, 4531412, 4531413, 4531414, 4531415, 4531417 and 4531426 which are identical to style 453416, except for color and/or pattern.

The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. The shirt and the bag are mutually complimentary and designed to be sold together. For this item, the garment (shirt) imparts the essential character.

The applicable subheading for all styles will be 6205.20.2050 Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts: of cotton: other, other: with two or more colors in the warp and/ or filling: other: men’s. The duty rate will be 19.7 percent ad valorem.

All styles fall within textile category designation 340. Based upon international textile trade agreements products of Bangladesh and the Philippines 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 Camille R. Ferraro at 646-733-3049.


Robert B. Swierupski

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