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NY M86374




October 4, 2006

CLA-2-62:RR:NC:TA:N3 356 M86374

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.92.2051; 6205.20.2066; 6205.90.4040

Ms. Sherri Desjardins
UPS Trade Management Services, Inc.
600 Fritz Drive
Coppell, TX 75019

RE: The tariff classification of a men’s woven fabric jacket and four men’s woven fabric shirts from China

Dear Ms. Desjardins:

In your letter dated September 7, 2006, you requested a classification ruling on behalf of Paul Smith, Inc. Your samples are being returned as you have requested.

Style 709F/611 is a men’s hip-length outerwear jacket made of a solid color shell composed of a woven 100% cotton fabric. The jacket is lined in the front panels and in the rear yoke with the same fabric as the shell. The jacket has a stand-up collar, a full front opening that is secured by a zipper closure that extends to the top of the collar, self-fabric epaulet-type overlays on the shoulders, long hemmed sleeves with an adjustable button tab closure at the wrist area, two front pockets at the waist secured by a flap with a button closure, a smaller pocket with a button flap closure above the right front pocket, and a drawcord tightening through the bottom hem. The jacket also has a rear yoke that is stitched to the garment in the center and is free-hanging on each side for ventilation, a rope-type locker loop at the nape of the neck for hanging the garment, a tab with a button closure on the lower portion of the rear panel, and a label on the lower portion of the left side seam that features the “Paul Smith Jeans” tradename.

Style 591F/509 is a men’s solid color, size large shirt, made of a woven 100% cotton fabric. The shirt features a pointed collar, a button tab closure on the front portion of the neck, a full front opening with a five-button, left-over-right, hidden placket, a self-fabric locker loop at the nape of the neck, long hemmed sleeves with a vent opening at the wrist area that is secured by an adjustable button closure, grommets under each armhole for ventilation, two chest pockets with flaps secured by a two-button closure, two side seam pockets below the waist, an inner chest pocket with a button and loop closure, two specialized interior pockets below the waist, and a straight hemmed bottom. A label featuring the “Paul Smith Jeans” tradename is on the lower portion of the left side seam.

Style 710F/611, is a men’s solid color, size large shirt, made of a woven 100% cotton fabric. The shirt is lined in the front and rear yokes with the same fabric as the shell. The shirt has a pointed collar, a button tab closure on the front portion of the neck, a rope-type locker loop at the nape of the neck for hanging the garment, a full front opening with a six-button, left-over-right, hidden placket, self-fabric epaulet-type overlays on the shoulders, long hemmed sleeves with a tab secured by a one-button closure at the wrist area, two chest pockets with flaps secured by a one-button closure, a tab with a one-button closure on the left front panel above the waist area, an inner drawcord tightening at the waist, two front bellows pockets with flap closures below the waist, and a straight hemmed bottom. The “Paul Smith Jeans” tradename is featured on a label on the lower portion of the left side seam.

Style 710F/612, is a men’s solid color, size large shirt, made of a woven 55% linen, 45% rayon fabric. The shirt is lined with woven fabric in the front and rear yokes and has a pointed collar, a button tab closure on the front portion of the neck, a locker loop at the nape of the neck for hanging the garment, a full front opening with a six button, left-over-right, hidden placket, self-fabric epaulet-type overlays on the shoulders, long hemmed sleeves with a tab secured by a one-button closure at the wrist area, two chest pockets with flaps secured by a one-button closure, a tab with a one-button closure on the left front panel above the waist area, an inner drawcord tightening at the waist, two front bellows pockets with a flap secured by a one-button closure, and a straight hemmed bottom. The “Paul Smith Jeans” tradename is featured on a label on the lower portion of the left side seam.

Style 687F/612, is a men’s solid color, size large shirt, made of a woven 55% linen, 45% rayon fabric. The shirt is lined in the upper portion of the front panels and in the rear yoke with the same fabric as the shell. The shirt has a pointed collar with a metal hook and eye fastener on the front portion of the neck, a locker loop at the nape of the neck, a full front opening secured by a five-button, left-over-right closure, self-fabric epaulet-type overlays on the shoulders, long vented sleeves secured by a two-button closure on the cuffs, two front pockets with a flap closure below the waist, an inner pocket, and a straight hemmed bottom.

The cut of Styles 591F/509, 710F/611, 710F/612, and 687F/612 indicates that they are not suitable for wear as outerwear jackets.

The applicable subheading for Style 709F/611 will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other: men’s anoraks, windbreakers and similar articles: of cotton: other: other. The duty rate will be 9.4 percent ad valorem.

The applicable subheading for Styles 591F/509 and 710F/611 will be 6205.20.2066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: other: other: men’s. The duty rate will be 19.7 percent ad valorem.

The applicable subheading for Styles 710F/612 and 687F/612 will be 6205.90.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of other textile materials: other: other. The duty rate will be 2.8 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 709F/611 falls within textile category 334. Styles 591F/509 and 710F/611 fall within textile category 340. Styles 710F/612 and 687F/612 fall within textile category 840. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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