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NY M84474




July 6, 2006

CLA-2-62:RR:NC:N3:360 M84474

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0054, 6211.42.0056

Ms. Lori J. P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of women’s shirts from China

Dear Ms. Boullet:

In your letter dated June 19, 2006, you requested a classification ruling for style AL7212. Two upper body garments in different fabric compositions were submitted for review. Both samples will be returned as requested.

In your letter you refer to style AL7212 as a women’s cotton woven jacket. You further state that the garment will be manufactured in two different fabrics that will be generated by color code. Some garments will be made from 99% cotton and 1& elastane denim and others will be made from 98% cotton 2% elastane corduroy fabric. Garments made from the different fabrics are identical in styling.

The garments extend to the hips and feature a full front opening with six button closures, a pointed collar, two side entry pockets, two chest pockets with flaps and button closures, long sleeves with cuffs and button closures and a banded bottom.

You have asserted classification for both garments as jackets under the appropriate subheadings in heading 6202, HTS. We disagree. While this style possesses features of both shirts and jackets, it does not possess sufficient jacket features to be classified as a jacket under heading 6202, HTS. Accordingly, it is classifiable as a shirt under heading 6211, HTS.

The applicable subheading for style AL7212, when imported in denim fabric, will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: with two or more colors in the warp and/or filling. The duty rate will be 8.1 percent ad valorem.

The applicable subheading for style AL7212, when imported in corduroy fabric, will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: other. The duty rate will be 8.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style AL7212 falls within textile category designation 341. 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 Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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