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NY N022502

February 27, 2008



TARIFF NO.: 6205.20.2047

Mr. Richard T. Leier
Island Import & Export Company
4201 Woodland Road, Suite 120
Circle Pines, MN 55014

RE: The tariff classification of a men’s shirt from China

Dear Mr. Leier:

In your correspondence dated January 24, 2008, you requested a tariff classification ruling on behalf of Fuji Industries Co. (Taiwan) Ltd. As requested, your sample will be returned.

Style MF818/9 is a men’s shirt, submitted in size Large, constructed from a shell of 100% cotton, yarn dyed, plaid flannel fabric with a full lining of 100% nylon fabric that is quilted to a nonwoven polyester fiberfill batting. Style MF818/9 has a left-over-right full front opening with seven button closures; a spread collar; two patch pockets on the chest with flaps secured by one-button closures; side seam pockets below the waist; long sleeves with two button closures on the cuffs; side vents; and a straight, hemmed bottom. Style MF818/9 has a simulated back seam which is formed by vertically folding the fabric on the center back panel and securing the fold with stitching, a technique commonly known as tucking.

Although you state that you believe this garment is similar to the garment in another letter, N019407, the two garments differ in that the previous garment had an actual back seam while this garment has a simulated back seam. Consequently, the applicable subheading for Style MF818/9 will be 6205.20.2047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: other: With two or more colors in the warp and/or the filling: other: other: other: napped. The duty rate will be 19.7% 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 MF818/9 falls within textile category designation 340. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 Mary Ryan at 646-733-3271.


Robert B. Swierupski

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