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NY M86245

September 13, 2006

CLA-2-62:RR:NC:N3:360 M86245


TARIFF NO.: 6206.40.3030

Moncy Nabors
Customs Specialist
JCPenney Purchasing Corporation
6501 Legacy Drive, MS 2222
Plano, TX 75024-3698

RE: The tariff classification of women’s woven shirts from China

Dear Ms. Nabors:

In your letter dated August 23, 2006, you requested a classification ruling. The submitted sample will be returned as requested.

Style 1830 is a women’s upper body garment that simulates two garments, a woven shirt and a sleeveless knitted pullover. The woven components consist of the long sleeves, the lower portion of the garment, front and rear, the pointed collar and shirt-front insert that are made from 97% polyester, 3% spandex woven fabric. The knitted components consist of front and rear panels are composed of 65% rayon, 35% nylon knitted fabric. The hip length shirt has a full front opening secured by buttons, a pointed collar, long sleeves with turn back cuffs, an open neck and a shirttail bottom.

As noted above, this garment is made up of knitted and woven fabrics. Such garments are considered composite goods, with the classification determined by the fabric that provides the essential character. It is your contention that the knitted portion imparts the essential garment is classifiable under heading 6110, HTS. We disagree.

In this case, because each fabric is considered equally essential, with neither the knitted or woven fabrics imparting the essential character to the garment, classification will be based upon GRI 3(c), which requires classification under the heading that occurs last in numerical order among those which equally merit consideration. As such, the applicable subheading for style 1830 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s shirts, blouses and shirt-blouses, of man-made fibers. The duty rate will be 26.9 % 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/.

Style 1830 falls within textile category designation 341. 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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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