The tariff classification of a men’s knit shirt from Malaysia.

NY K81314 December 19, 2003 CLA-2-61:RR:NC:TA:N3:356 K81314 CATEGORY: Classification TARIFF NO.: 6105.10.0010 Ms. Lisa E. Girvin Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a men’s knit shirt from Malaysia. Dear Ms. Girvin: In your letter dated November 14, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Item 033-3524 is a men’s shirt constructed from 72 percent cotton, 28 percent polyester, finely knit fabric that is napped on the inside surface. The fabric measures 11 stitches per linear centimeter counted in the horizontal direction and 14 stitches per linear centimeter counted in the vertical direction. Item 033-3524 features a stand-up collar; a partial front opening with a zippered closure; a screen printed logo on the left chest; long sleeves with rib knit cuffs; and a straight, hemmed bottom with side slits. The same garment will be imported in men’s tall sizes as Item 033-3525. The applicable subheading for Items 033-3524 and 033-3525 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men's. The rate of duty is 19.8 percent ad valorem. Effective January 1, 2004, the rate of duty will be 19.7 percent ad valorem. Items 033-3524 and 033-3525 fall within textile category designation 338. Based upon international textile trade agreements, products of Malaysia are subject to visa requirements and quota restraints. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division