The tariff classification of a woman's shirt from Cambodia

NY K88967 September 15, 2004 CLA-2-62:RR:NC:N3:360 K88967 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a woman's shirt from Cambodia Dear Mr. Stack: In your letter dated August 24, 2004, you requested a tariff classification ruling on behalf of Item Eyes, Inc. The submitted sample will be returned to you as requested. Style 48271K is a woman’s shirt constructed from 97 percent polyester and 3 percent spandex woven fabric. The shirt features long sleeves a collar and a full front opening secured by three buttons. The collar and front opening have a fringed trim. The applicable subheading for style 48271K will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The rate of duty will be 26.9 percent ad valorem. Style 48271k falls within textile category designation 641. Based upon international textile trade agreements products of Cambodia are not currently subject to quota restraints but are subject to a visa requirement. 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.). 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division