The tariff classification of a woman's knit shirt from Taiwan

PD C89321 July 17, 1998 CLA-2-61:LA:S:T:1:3:I12 C89321 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Ms. Juli Decker Paul Harris 6003 guion Road Indianapolis, IN 46254 RE: The tariff classification of a woman's knit shirt from Taiwan Dear Ms. Decker: In your letter dated June 23, 1998, you requested a tariff classification ruling. The submitted sample, style 2585, is a woman's shirt constructed from 100% polyester polar fleece knit fabric. The shirt features a collar, a full frontal opening with zipper closure, a left chest patch pocket, long hemmed sleeves, and a straight hemmed bottom. Your sample will be returned as requested. The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's blouses and shirts, knitted or crocheted, of man-made fibers. The rate of duty will be 33.6% ad valorem. The shirt falls within textile category designation 639. As a product of Taiwan, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov, Port Director Los Angeles-Long Beach Seaport