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NY 804710




December 22, 1994

CLA-2-62:S:N:N5:357 804710

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.20.2010; 6203.43.3500; 6203.43.4010

Mr. Steve Kenger
Prestige Global Co., PTE. Ltd.
1350 Broadway, Suite 1505
New York, N.Y. 10018

RE: The tariff classification of a man's shirt and pair of trousers from Malaysia

Dear Mr. Kenger:

In your letter dated November 22, 1994, on behalf of Dollar General/Family Dollar Stores, Inc., you requested a classification ruling.

The sample submitted, style number 95-6000, consists of a man's shirt and a pair of trousers.

The shirt is constructed of a shell composed of a knit 85% polyester/15% cotton fabric which measures 10 stitches per linear centimeter in the horizontal direction and 10 stitches per linear centimeter in the vertical direction. Two insert fabric strips constructed of a woven 100% nylon fabric are located along the length of the left arm and along the length of the right front panel. The shirt features a ribbed-knit spread fold down collar, long sleeves with ribbed-knit cuffs, a partial opening at the neck secured by three buttons, and a hemmed bottom with side vents.

The trousers are constructed of a woven 100% nylon fabric shell stated to have a 600mm coating for water resistance. The garment is lined with a knit 65% polyester/35% cotton jersey fabric.

The coating on the trousers is not "visible," as that term is defined in the tariff, therefore HTS 6210 does not apply.

The trousers have an elasticized waistband and elasticized ankle cuffs. There are two side seam pockets and a left rear pocket below the waist.

Your samples are being returned to you.

The applicable subheading for the shirt will be 6105.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted: of man- made fibers: other: men's. The duty rate will be 34.6 percent ad valorem.

If the trousers pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.3500, which provides for other men's or boys' water resistant trousers or breeches: of synthetic fibers. The duty rate will be 7.6 percent ad valorem.

If the trousers do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other men's trousers and breeches: of synthetic fibers. The duty rate will be 29.7 percent ad valorem.

The shirt falls within textile category designation 638. The trousers fall within textile category designation 647. Based upon international textile trade agreements products of Malaysia are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories 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 subject 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 been filed without a copy, 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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