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NY M86666





October 6, 2006

CLA-2-61:RR:NC:WA:361 NY M86666

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

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

Dear Ms. Cumins:

In your letter dated September 13, 2006, you requested a classification ruling for a woman’s knit shirt on behalf of Spark Fashion 21, Inc. The submitted sample will be returned, as requested.

The submitted sample, style GL171018, is a woman’s shirt constructed from 63 percent rayon, 37 percent nylon, 1x1 rib knit fabric with more than ten stitches per one centimeter in both the vertical and horizontal directions. The shirt has a V neckline, a full front opening with a button closure, ¾ length sleeves, and a tubular knit bottom. The sleeves have 5-inch openings at the bottom, with button closures.

In your request, you recommended that the garment be classified in heading 6110. Under the General Rules of Interpretation (GRI) 3(a):

When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description.

As the garment is more specifically described in heading 6106, (shirts) rather than 6110 (Sweatersand similar articles), it is classified as a shirt of heading 6106.

You have also indicated that that style GL171018 should be exempt from quota in accordance with Chapter 61, statistical note 6. That note only applies to garments classified in heading 6110. Because this garment is classified in heading 6106, the statistical note does not apply.

The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses or shirts, knitted or crocheted: Of man-made fibers. The duty rate will be 32 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/.

The shirt falls within textile category designation 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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