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NY M80139

February 2, 2006

CLA-2-62: RR:NC:TA:N3:358 M80139


TARIFF NO.: 6205.20.2020

Ms. Melissa Fox
Barthco International, Inc.
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for boys’ woven shirts and ties from the El Salvador

Dear Ms. Fox:

In your letter dated January 26, 2006, on behalf of your client KT Group, Inc., you requested a ruling on the tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for three boys’ shirt and tie sets from El Salvador.

The submitted samples, styles FT 4729, FT 4724 and FT 4184 are boys’ shirt and tie sets. The shirts are constructed from 55% cotton, 45% polyester, yarn dyed woven fabric containing two or more colors in the warp and/or filling. Apart from actual designs, the three styles are identical in other respects. The shirts feature a left over right full front opening with seven button closures, a point collar, long sleeves with buttoned cuffs, a pocket on the left chest, and a curved, hemmed bottom. The shirts are labeled with collar size (i.e., 14) and are packaged in retail polybags with coordinating color, 100% polyester, woven fabric ties.

As requested, the submitted samples will be returned to you.

You state that the fabric used to manufacture the shirts is made in China and shipped in rolls to El Salvador where it is cut into component pieces and assembled into finished garments. The removable clip ties are made in China and shipped to El Salvador where they are attached to the shirt and packaged together as a shirt and tie set.

The packaged shirts and ties are considered sets for tariff classification purposes. The shirt imparts the essential character to the set. Consequently, the applicable subheading for the submitted sample will be 6205.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of cotton, other, dress, with two or more colors in the warp and/or filling, boys’. The rate of duty is 19.7 percent ad valorem.

The submitted samples 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.cpb.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.

Based on the information you supplied, the submitted shirt and tie set are not eligible for duty free treatment under the Caribbean Basin Trade Partnership Act because the foreign fabric precludes eligibility for CBTPA preference.

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 Bruce Kirschner at 646-733-3048.


Robert B. Swierupski
National Commodity

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