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NY N005333

January 18, 2007



TARIFF NO.: 6106.10.0010; 6108.91.0030

Ms. Lori J. P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of a woman’s shirt and robe from Sri Lanka.

Dear Ms. Boullet:

In your letter dated January 8, 2007, you requested a classification ruling for two women’s garments. The garments will be returned, as requested.

Style AL6431 is a woman’s beach robe constructed from 100 percent cotton knit terry fabric. The sleeveless beach robe extends to the mid thigh and is a pullover styled garment. It has a hood, a drop waist with a drawstring tightening, and a hemmed bottom with side slits.

Style EL6912 is a woman’s shirt constructed from 100 percent cotton knit jersey fabric with more than ten stitches per centimeter per centimeter in both the horizontal and vertical directions. The tunic length sleeveless shirt has a U shaped neckline in front, a partial front opening with a button closure, a drawstring at the waist, and a hemmed bottom. Although you have referred to this style as a tank top, it is excluded from heading 6109 due to the lack of straps and a drop neckline in the back. It is classified as a shirt of heading 6106 because it meets all of the requirements of that heading.

The applicable subheading for style EL6912 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: women’s. The duty rate will be 19.7% ad valorem.

The applicable subheading for style AL6431 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sbathrobesand similar articles, knitted or crocheted: Of cotton. The duty rate will be 8.5% 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/.

Style EL6912 falls within textile category 339; style AL6431 falls within textile category 350. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Angela DeGaetano at 646-733-3052.


Robert B. Swierupski

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