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NY M82741

May 5, 2006

CLA-2-62:RR:NC:N3:353 M82741


TARIFF NO.: 6205.30.2070

Ms. Barbara Harwell
1027 Busch Parkway
Buffalo Grove, Illinois 60089

RE: The tariff classification of a waiter’s shirt from Guatemala.

Dear Ms. Harwell:

In your letter dated April 24, 2006 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style 0980 is a waiter’s shirt made of woven 65% polyester/35% cotton fabric. The long sleeve garment has a mandarin collar and a full front double-breasted button closure that closes left over right.

Chapter 62, Note 8 states “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.”

  The applicable subheading for the style 0980 will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s." The duty rate will be 29.1 cents/kg + 25.9% 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/.

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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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