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NY L84586




June 3, 2005

CLA-2-61:RR:NC:WA:361 NY L84586

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.10.0010

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a woman’s knit shirt from China.

Dear Ms. De Silva:

In your letter dated May 3, 2005, you requested a tariff classification ruling.

Style PP293379 is comprised of two identical women’s shirts, in different colors. You have indicated that the two garments will be packaged and sold together. You have submitted one garment, with a swatch of the other color to be used. Each garment is a woman’s shirt constructed from 100% cotton knit fabric. The garment features long sleeves, a modified U-shaped neckline, partial front opening with a four snap closure, and a hemmed bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions.

Although you have referred to the garments as a set, they will be classified as two separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTS). That note states: Unless the context otherwise requires, textile garments of different Headings are to be classified in their own headings even if put up in Sets for retail sale. For the purposes of this note, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211.

Therefore, each garment of the set will be considered a separate unit of quantity for classification and quota purposes.

We are returning your sample as you requested.

The applicable subheading for each shirt of Style PP293379 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 19.7% ad valorem.

Each shirt of Style PP293379 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Angela DeGaetano at (646) 733-3052.

Sincerely,

Robert B. Swierupski
Director,

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