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NY M84545




July 14, 2006

CLA-2-62:RR:NC:N3:360 M84545

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.40.3030

Robert T. Stack
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

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

Dear Mr. Stack:

In your letter dated June 29, 2006, you requested a classification ruling on behalf of Item Eyes, Inc. The submitted sample will be returned as requested.

Style M2121J/M2150SR/49170/49170G is a women’s upper body garment that simulates a woven shirt and a knitted vest. The woven components consist of the long sleeves, the body areas circling along the sleeve seams, the rear area above the back dip of the vest, the pointed collar and the front area above the deep U-shaped neckline. The woven components are made from 100% polyester. The knitted vest components are composed of 70% rayon and 30% nylon knitted fabric. The hip length pullover shirt features long sleeves, a pointed collar, a U-shaped front neckline, a simulated shirtfront with six rows of tuxedo-shirt ruffles with a five-button opening and a hemmed bottom.

As noted above, the garment is made up of different fabrics. Such garments are considered composite goods, with the classification determined by the fabric that provides the essential character. Based on the criteria set forth in Headquarters Memorandum 084118 of April 13, 1989, it is Customs opinion that neither the knit nor the woven components impart the essential character to the garment. The garment, therefore, will be classified using GRI 3(c), which states that classification is based upon the provision that occurs last in numerical order among those which equally merit consideration. As such, the applicable subheading for the pullover shirt will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s shirts, blouses and shirt-blouses, of man-made fibers. The duty rate will be 26.9 % 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 M2121J/M2150SR/49170/49170G falls within textile category designation 641. 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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