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NY B84234




May 6, 1997

CLA-2-62:RR:NC:TA:360 B84234

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.30.3010

Mr. Thomas Caldecort Chubb, III
Oxford Industries, Inc.
222 Piedmont Avenue, N.E.
Atlanta, GA 30308

RE: The tariff classification of a woman's shirt from India

Dear Mr. Chubb:

In your letter dated April 9, 1997, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover.

Style 4974 is a shirt constructed from 100 percent cotton flannel yarn dyed woven fabric. The fabric weight of the shell is approximately 5 ounces per square yard. The shirt is lined with 100 percent polyester woven fabric. The shirt features long, hemmed sleeves that taper at the wrist with a mock vent and button trim, two chest pockets, a pointed collar, a full front zippered opening and a straight hemmed bottom.

In support of classification as a jacket, you have cited the Textile Category Guidelines which state, in part, that shirt/jackets generally will be classified as jackets if possessing three or more of the listed jacket features, and if the result is not unreasonable. The jacket features on this item include a full lining and long sleeves without cuffs. Style 4974 lacks a third jacket feature and the overall styling is not of a jacket but is similar to garments known as shirts.

The applicable subheading for style 4974 will be 6206.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' blouses, shirts and
shirt-blouses: of cotton: other: other: with two or more colors in the warp and/or the filling: women's. The duty rate will be 16.1 percent ad valorem.

Style 4974 falls within textile category designation 341. Based upon international textile trade agreements products of India are subject to a visa requirement and quota restraints.

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. 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 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 Patricia Schiazzano at (212) 466 - 5866.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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