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NY L86454

August 2, 2005

CLA-2-61:RR:NC:TA:358 L86454


TARIFF NO.: 6109.10.0027, 6205.20.2060

Mr. Harry Katsaros
Nik & Associates
800 S. Hindry Avenue, Unit A
Inglewood, CA 90301

RE: The tariff classification of boys’ knit and woven shirts

Dear Mr. Harry Katsaros:

In your letter dated July 22, 2005, on behalf of your client Michael Gerald Ltd., you requested a tariff classification ruling for two boy’s shirts that will be imported from Bangladesh and China. The submitted garments do not have style numbers.

One item is a woven short sleeve shirt that is made of yarn dyed cotton fabric and features a full front seven button opening, a pointed collar, a chest patch pocket and bottom side slits. The other item is a tee shirt made of knitted cotton jersey fabric weighing 190 grams per square meter. It has narrow rib knit fabric at the round neckline and short sleeve openings and a hemmed bottom. The items are identified for merchandising purposes as a “two piece set” and are sold as a set with the knit shirt placed inside and underneath the woven shirt. The garments are designed to be worn together and can also be worn separately. For ruling purposes it is assumed they are sized for boys 8 to 20.

You ask in your letter whether the boys’ knit and woven shirts can be classified as a set? Harmonized Tariff Schedule of the United States Section 11, Note 13, provides as follows:

Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For purposes of this note, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211.

According to the Note, the boy’s shirts are classified in their own headings even though they are sold at retail as a set.

The applicable subheading for the boy’s tee shirt will be 6109.10.0027, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts and similar garments, knitted or crocheted, of cotton, men’s or boys’, other. The duty rate is 16.5 per cent ad valorem.

The applicable subheading for the boy’s woven shirt will be 6205.20.2060, HTS, which provides for men’s or boys’ shirts, of cotton, other, with two or more colors in the warp and/or the filling, boys’, other. The duty rate is 19.7 per cent ad valorem.

Boys’ cotton knit shirts fall within textile category designation 338. Boys’ cotton woven shirts fall within textile category designation 340. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Bruce Kirschner at 646-733-3048.


Robert B. Swierupski

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