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NY L86569

August 30, 2005

CLA-2-62:RR:NC:N3:360 L86569


TARIFF NO.: 6206.90.0010

Mr. Joe Jasinski
Northern Group Retail Ltd.
2375 Skymark Avenue
Mississauga, Ontario
L4W 4Y6

RE: The tariff classification of a woman’s shirt from Cambodia

Dear Mr. Jasinski:

In your letter dated July 27, 2005, you requested a classification ruling.

The submitted sample, style 1535-24P, is a woman’s shirt constructed from 50 percent cotton and 50 percent linen woven fabric. The shirt features ¾ length sleeves with buttoned cuffs, a collar, one chest pocket, a full front opening secured by seven buttons and a shirttail bottom.

Due to your statement that style 1535-24P is a blend of 50/ 50 fibers, the garment will be classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The shirt will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. Since the garment is a blend of 50% cotton, 50% linen, the garment will be classified under subheading 6206.90, HTS, the provision for shirts and shirt-blouses: of other textile materials.

It is your contention, however, that the garment is classifiable under subheading 6206.90.0040, HTS, which provides for shirts of other textile materials, other. We disagree. Section XI statistical note 2 states that the term “subject to cotton restraints” refers to articles in which the cotton component equals or exceeds 50 percent by weight of all the component fibers thereof. Accordingly, the shirt is classifiable under subheading 6206.90.0010, HTS, subject to cotton restraints.

Please note that garments claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs and Border Protection to verify the actual weight of the component fibers. Even a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment.

The applicable subheading for style 1535-24P will be 6206.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of other textile materials: subject to cotton restraints. The duty rate will be 6.7 percent ad valorem.

Style 1535-24P falls within textile category designation 341. 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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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