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HQ 081616


September 27, 1988

CLA-2 CO:R:C:G 081616 SM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.30.2070; 6205.30.2075

Mr. James Suarez
Richard Saunders Corporation
64th Floor, Empire State Building
350 Fifth Avenue
New York, NY 10118

RE: Tariff classification of certain men's and boys' shirts

Dear Mr. Suarez:

Your letter of November 24, 1987, to our New York office, requesting a tariff classification ruling for certain men's and boys' shirts from Taiwan, has been referred to this office for reply.

FACTS:

You have submitted two samples, and you state that both will be imported in men's and boys' sizes. The given style numbers are for the men's. Both are marked as 65 percent polyester/35 percent cotton. With the exception of some small knit and mesh portions, both garments are of woven fabric.

Style 2077 is a pullover style with a single-button opening at the center front neck. It has short sleeves with rib-knit cuffs, a rib-knit band at the lower edge, and a single pocket with button closure inserted in the left chest.

Style 2078 is also a pullover style with a single button-and-tab opening at the center front neck. It has a pointed rib-knit collar, short sleeves with rib-knit cuffs, and a rib-knit band at the lower edge. On each side of the front, a mesh insert covers a portion of the chest from the shoulder seam to about five inches below the armscye.

ISSUE:

How are the shirts classified?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the

General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first according to the terms of the headings of the tariff and any relevant section and chap- ter notes.

Chapter 62 of the HTSUSA provides generally for textile wearing apparel, not knitted or crocheted. Heading 6205 provides for men's shirts.

The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state that classifica- tion of goods in Chapter 62 is not affected by the presence of parts or accessories of, for example, knitted or crocheted fabrics. The knitted portions of Styles 2078 and 2077 are not significant enough to affect the classification of the garments.

HOLDING:

Styles 2078 and 2077 are classified under subheading 6205.30.2070, HTSUSA, textile category 640, for men's shirts, not knitted or crocheted, not dress shirts, of man-made fibers, not having two or more colors in the warp and/or the filling; the corresponding provision for boys' is subheading 6205.30.2075, HTSUSA, textile category 640. These classifi- cations represent the present position of the Customs Service under the proposed HTSUSA. This decision may be subject to changes made before the effective date of January 1, 1989.

Sincerely,

John Durant, Director
Commercial Rulings Division

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