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NY L89428

January 12, 2006

CLA-2-61:RR:NC:WA:361 NY L89428


TARIFF NO.: 6106.10.0010

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP Counselors at Law
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a woman’s shirt from Hong Kong.

Dear Mr. Schoenig:

In your letter dated December 16, 2005, you requested a classification ruling for a woman’s shirt on behalf of South Ocean Group of Companies. As requested, the submitted sample will be returned.

Style 122068 is a woman’s shirt constructed from 80 percent cotton, 20 percent nylon rib knit fabric with more than ten stitches per centimeter in both the horizontal and vertical directions. The shirt has a full front opening with a button closure, long sleeves, and a self-finished bottom.

In your request, you recommended that the garment be classified in heading 6110. Under the General Rules of Interpretation (GRI) 3(a):

When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description.

As the garment is more specifically described in heading 6106, (shirts) rather than 6110 (Sweatersand similar articles), it is classified as a shirt of heading 6106.

The applicable subheading for style 122068 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s and girls’ blouses and shirts, knitted or crocheted: Of cotton. The duty rate will be 19.7% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style 122068 falls within textile category designation 339. 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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