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NY L89581

February 6, 2006

CLA-2-61:RR:NC:TA:N3:356 L89581


TARIFF NO.: 6105.10.0010

Ms. Tana M. Stover
Cutter & Buck
4001 Oakesdale Avenue SW
Renton, WA 98055

RE: The tariff classification and status under the Andean Trade Promotion and Drug Eradication Act (ATPDEA) for a men’s knit shirt from Peru.

Dear Ms. Stover:

In your letter dated July 29, 2005, and in subsequent correspondence dated January 3, 2006, you requested a ruling on the tariff classification and status under the Andean Trade Promotion and Drug Eradication Act (ATPDEA) for a men’s knit shirt. As requested, your sample will be returned.

Style 5323-71BT is a men’s shirt constructed from 55% cotton, 45% nylon, pique knit fabric that measures 12 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. Style 5323-71BT features a rib knit spread collar, a partial front opening with three button closures, short sleeves with rib knit cuffs, an embroidered logo on the left sleeve cuff, and a straight, hemmed bottom with side slits. Narrow woven piping, 1/8th of an inch wide, is sewn into the seam on the inside neckline where the rib knit spread collar and the pique knit neckband are joined. The piping has the words “Cutter & Buck” displayed at ¾ of an inch intervals along the length of the piping.

The applicable subheading for Style 5323-71BT will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men's. The general rate of duty is 19.7% ad valorem.

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

In your correspondence, you state that the cotton fibers are grown in Peru and the nylon filament yarns are extruded in Peru. You also state the pique knit fabric used for the body, placket, neckline, and side vents, as well as the knit to shape collar and cuffs for Style 5323-71BT, are produced wholly in Peru from yarns wholly produced (spun and dyed) in Peru. The fabric is cut and assembled into finished garments in Peru. The sewing thread, embroidery thread, the pellon used in the embroidery, and the interfacing used in the collar and placket are from Peru. The narrow piping in the neckband is produced in Korea and the buttons, neck labels and hangtags are from Hong Kong. You state that the cost of the piping and buttons will be less than 25 percent of the cost of the components of the assembled article. The garments will be shipped directly to the United States from Peru.

U.S. note 1 to subchapter XXI designates Peru as a beneficiary country under the Andean Trade Promotion and Drug Eradication Act.

HTSUS 9821.11.25 provides for:

Apparel articles sewn or otherwise assembled in one or more such countries from fabrics or from fabric components formed or from components knit to shape in one or more such countries, from yarns wholly formed in the United States or in one or more such countries (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 of the tariff schedule and are formed in one or more such counties); the foregoing apparel articles imported under the terms of U.S. note 3 (d) and U.S. note 3 (e) to this subchapter.

The buttons, piping, and labels are considered findings and trimmings and constitute less than 25 percent of the cost of the components of the assembled article. As all of the other components of the garment are of Peruvian origin, based upon the information you supplied, the submitted garment is eligible for duty free treatment under subheading 9821.11.25, HTSUS, provided all requirements are met.

Style 5323-71BT falls within textile category designation 338. 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Robert B. Swierupski

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