The tariff classification of a woman’s shirt from Taiwan.

NY K89885 October 29, 2004 CLA-2-61:RR:NC:WA:361 NY K89885 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of a woman’s shirt from Taiwan. Dear Mr. Nagel: In your letter dated September 27, 2004, you requested a tariff classification ruling. The submitted sample, Style #CE2226, is a woman’s shirt constructed from 88% nylon and 12% spandex jersey knit fabric. The sleeveless garment features a stand-up collar, a full front opening with a zipper closure, and a hemmed 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 blouse, Style CE 2226, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, women’s. The rate of duty will be 32% ad valorem. The shirt, Style CE2226 falls within textile category designation 639. Based upon international textile trade agreements this category from Taiwan 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 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 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