The tariff classification of a woman’s shirt from China

N008805 April 11, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.20.2010 Ms. Liza V. Schaeffer Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, New York 10022-4877 RE: The tariff classification of a woman’s shirt from China Dear Ms. Schaeffer: In your letter dated March 22, 2007 you requested a classification ruling on behalf of your client Rafaella Apparel Group, Inc. Style RGF3198 is a woman’s shirt constructed of 70 percent polyester 27 percent rayon 3 percent spandex knit fabric. The garment features a full frontal opening with a seven-button closure, a collar, a hemmed bottom and a textile belt attached at the waist. The outer surface of the belt is constructed of the same fabric as the shirt. The garment extends to the mid thigh. It has three quarter length sleeves with folded back cuffs. Inside each sleeve is a rectangular piece of fabric, which extends over the folded cuff and is permanently secured to the sleeve with a button. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The shirt and belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of style RGF3198 is imparted by the shirt. We are returning your sample as you requested. Style RGF3198 composed of the shirt and belt are classified under 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style RGF3198 composed of the shirt and belt falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division