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NY M82798

June 1, 2006

CLA-2-61:RR:NC:TA:N3:356 M82798


TARIFF NO.: 6105.20.2010

Mr. William Peiffer
Able International Manufacturing Group, Inc. P. O. Box 988
Orland Park, IL 60462

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

Dear Mr. Peiffer:

In your letter dated April 26, 2006, you requested a tariff classification ruling. As requested, your sample will be returned.

Style PML/SML is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 14 stitches per linear centimeter counted in the vertical direction. The shirt features a rib knit spread collar; a partial front opening with three button closures; short sleeves with rib knit cuffs; a patch pocket on the left chest; a half moon at the rear neckline; and a hemmed bottom with side slits and a tail. There is a large woven fabric label sewn to the front panel near the hem.

You state that the end user requests the marking label in a side seam for the comfort of the wearer. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. In T.D. 54640(6), Customs determined that country of origin marking appearing on the inside center of the neck of a shirt, mid-way between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304.

The submitted garment has a sewn-in size label at the center rear neckline and a sewn-in label in the left side seam that shows the country of origin and the washing instructions. The country of origin label sewn into the side seam is not conspicuous and does not constitute an acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. Articles not marked as required are subject to the provisions of 19 CFR Part 134.2 and 19 CFR Part 134.3.

The applicable subheading for Style PML/SML is 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, of man-made fibers: other: men’s. The duty rate is 32% 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 PML/SML falls within textile category designation 638. 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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