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NY N005772

February 1, 2007



TARIFF NO.: 6109.90.1050

Mr. Lane Fragomeli, Creative Director
Paper Magic Group, Halloween Division
345 7th Avenue, 6th Floor
New York, NY 10001

RE: The tariff classification of a T-shirt from China.

Dear Mr. Fragomeli:

In your letter dated January 16, 2007, you requested a classification ruling for a T-shirt. The garment will be returned, as requested.

Style 6801379 S, 6801349 M and 6801355 L, Chicken Cordon Bleu, represented by the submitted medium size garment, is a T-shirt constructed from lightweight 100 percent polyester knit fabric. The T-shirt has a rounded neckline, short sleeves, and a straight bottom. The edges of the neckline, sleeves, and bottom are unfinished. This style is considered to be for either men or women. Chapter 61, note 9, which states, in part: Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments. Therefore, the garment will be classified under the subheading for women’s T-shirts.

The applicable subheading for the T-shirt will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-Shirtsand similar garments, knitted or crocheted: Of man-made fibers: Women’s. 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/.

The T-shirt falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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