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NY M82403

April 28, 2006

CLA-2-61:RR:NC:WA:361 NY M82403


TARIFF NO.: 6106.10.0010

Ms. Anita Chu
Expert Group Limited
16/F., Hang Cheong Fty. Bldg.
1 Wing Ming St. Cheung Sha Wan
Kowloon, Hong Kong

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

Dear Ms. Chu:

In your letter dated April 7, 2006, you requested a classification ruling for a woman’s shirt. As requested, the submitted sample will be returned.

Style B59798/CB6209 is a woman’s shirt constructed from 100 percent cotton knit fabric with more than ten stitches per centimeter in both the horizontal and vertical directions. The shirt has a spread collar, a full front opening with a zipper closure, long sleeves, and a tubular knit 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.

You have also suggested that style this garment be exempt from quota in accordance with Chapter 61, statistical note 6. That note only applies to garments classified in heading 6110. Because style B59798/CB6209 is classified in heading 6106, the statistical note does not apply.

The applicable subheading for style B59798/CB6209 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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 B59798/CB6209 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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