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NY M84321

July 7, 2006

CLA-2-61:RR:NC:WA:361 NY M84321


TARIFF NO.: 6106.20.2010

Ms. Jenny Helm, Customs Compliance Specialist Gear For Sports
9700 Commerce Parkway
Lenexa, Kansas 66219

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

Dear Ms. Helm:

In your letter dated June 14, 2006, you requested a classification ruling for a woman’s knit shirt. The submitted sample will be returned to you, as requested.

Style CB1707 is a woman’s shirt constructed from 100 percent polyester knit fabric. The shirt has a collar, a partial front opening with a zipper closure, long sleeves and a hemmed bottom. The fabric of the garment has more than ten stitches per centimeter in both the horizontal and vertical directions.

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.

The applicable subheading for style CB1707 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sblouses or shirts, knitted or crocheted: Of man-made fibers. The duty rate will be 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 CB1707 falls within textile category designation 639. 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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