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NY N009758




May 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.20.0010; 6205.20.2066

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

RE: The tariff classification of a men’s woven shirt and a knit jacket from China.

Dear Ms. Desjardins:

In your letter dated April 12, 2007, you requested a tariff classification ruling on behalf of Paul Smith, Inc. As requested, your samples are being returned.

Style 116G/746 is a men’s jacket constructed from 100% cotton, French terry knit fabric. Style 116G/746 features a self-fabric funnel neck; a full front opening with a zippered closure; long sleeves rib knit cuffs; two zippered pockets below the waist, and a rib knit bottom.

Style 071G/717 is a men’s shirt, in size large, that is constructed from 100% cotton, solid color woven fabric. Style 071G/717 features a self-fabric point collar; epaulets on the shoulders; a left-over-right, full front opening secured by five button closures; long, hemmed, vented sleeves with three button closures on each cuff; patch pockets on the chest with flaps and button closures; two side entry pockets with button closures below the waist; an inner welt pocket on the left front panel; a two ply rear yoke; a free-hanging partial lining on the front panels; and a straight, hemmed bottom.

The applicable subheading for Style 116G/746 will be 6101.20.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 15.9% ad valorem.

Although you suggest classification for Style 071G/717 in HTSUS 6201.92.2051, this garment lacks the character and features of an outerwear jacket. Consequently, the applicable subheading for Style 071G/717 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: men’s. The duty rate is 19.7% 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 116G/746 falls within textile category designation 334. Style 071G/717 falls within textile category designation 340. 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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