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NY 862347


April 25, 1991

CLA-2-61:S:N:N3-I:356 862347

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6110.30.3050; 6205.30.2070

Mr. Steven M. Kott
Kmart Fashions
7373 West Side Avenue
North Bergen, N.J. 07047

RE: The tariff classification of a man's knit pullover and woven shirt from Taiwan.

Dear Mr. Kott:

In your letter dated April 9, 1991, you requested a tariff classification ruling.

Style No. 6917E is a man's short sleeved pullover garment which is constructed from 65 percent polyester, 35 percent cotton, finely knit and woven fabrics. The knit portions of the garment consist of a rib knit spread collar; the entire back panel; the short sleeves; the rib knit cuffs; and a sewn on rib knit bottom. The woven portions of the garment consist of a five and three-quarter inch wide insert across the front chest; a patch pocket with a button closure; and a partial front opening with a placket and four button closures. The essential character of the garment is imparted by the knit portions.

Style No. 6917F is man's short sleeved shirt which is constructed from 65 percent polyester, 35 percent cotton, finely knit and woven fabrics. The woven portions of the garment consist of a partial front opening with a placket and four button closures; two inserts, each five inches wide, extending vertically on the front panel; an inset pocket with a button closure; the short sleeves; and the entire back panel. The knit portions of the garment consist of the rib knit spread collar; a two and one-half inch wide insert on each shoulder extending to the sleeve cuff; a center strip and two strips at each side seam on the front panel; the rib knit cuffs; and the sewn on rib knit bottom. The essential character of the garment is imparted by the woven portions.

As requested, your samples will be returned. The applicable subheading for Style No. 6917E will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men's or boys.' The duty rate will be 34.2 percent ad valorem.

The applicable subheading for Style No. 6917F will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys' shirts: of man-made fibers: other: other: other: other: men's. The duty rate will be 30.9 cents per kilogram plus 27.5 percent ad valorem.

Style No. 6917E falls within textile category designation 638 and Style No. 6917F falls within textile category designation 640. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are sub- ject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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