The tariff classification of a woman’s knit shirt from South Korea.

NY J83444 May 16, 2003 CLA-2-61:RR:NC:WA:361 NY J83444 CATEGORY: Classification TARIFF NO.: 6106.10.0010 Mr. Garth Pauley Limited Brands Logistics Services Four Limited Parkway Reynoldsburg, OH 43068-5300 RE: The tariff classification of a woman’s knit shirt from South Korea. Dear Mr. Pauley: In your letter dated April 17, 2003, on behalf of your client Limited Stores, Inc., you requested a tariff classification ruling. The submitted sample, Style #CSMY5173F3, is a woman’s shirt constructed from 84% cotton, 11% polyester, and 5% spandex knit fabric. The garment features a hood with a drawstring, long sleeves with rib knit cuffs, a full front opening with a zipper closure, a drawstring at both sides, and a hemmed bottom. The drawstrings permit a vertical adjustment, but do not tighten the garment at the bottom. The fabric of the shirt has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. We are returning your sample as you requested. The applicable subheading for the Shirt, Style CSMY5173F3, will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 19.8% ad valorem. Style CSMY5173F3 falls within textile category designation 339. Based upon international textile trade agreements this category from South Korea is subject to quota restraints and visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division