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NY M87435

November 22, 2006

CLA-2-65:RR:NC:3:353 M87435


TARIFF NO.: 6505.90.2060, 6109.10.0012

Ms. Una Gauthier
CVS Onsite Import Client Liaison
Barthco International, Inc.
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a cap and T-shirt from Vietnam and Thailand.

Dear Ms. Gauthier:

In your letter dated October 20, 2006, on behalf of CVS/Pharmacy, you requested a classification ruling. As requested, the sample will be returned to you.

CVS Product Number 398996 is called a man’s cap and T-shirt set. The country of origin of the cap is Vietnam and the country of origin of the T-shirt is Thailand. The cap will be sent to Thailand where it will be packaged together with the T-shirt for retail sale. Both the cap and T-shirt feature the word “Florida.”

The baseball-style cap is constructed of 100% cotton woven fabric. The cap features a crown of six panels with vents, a self-fabric covered button at the top and embroidery at the front, a peak, and an adjustable rear self-fabric strap. The T-shirt is constructed from 100% cotton jersey knit fabric that weighs 180 grams per square meter. The T-shirt features a rib knit crew neckline, short hemmed sleeves, a large screen print on the center chest, and a straight hemmed bottom.

The items are not considered "goods put up in sets for retail sale" because the items do not meet a particular need or carry out a specific activity. The hat is an item of headwear while the T-shirt is an item of wearing apparel. The goods are classified separately.

The applicable subheading for the Product Number 398996 cap will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether lined or trimmed: other: not knitted headwear of cotton, other. The duty rate will be 7.5% ad valorem.

The applicable subheading for Product Number 398996 T-shirt will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men’s or boys’: other T-shirts: men’s. The rate of duty is 16.5% 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/.

The Product Number 398996 cap falls within textile category; the Product Number 398996 falls within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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