CLA-2-61:RR:NC:WA:357 E89431

Mr. Kevin Maher
C-Air Customhouse Brokers
153-66 Rockaway Boulevard
Jamaica, N.Y. 11434

RE: The tariff classification of a man's coated shirt from Turkey

Dear Mr. Maher:

In your letter dated November 4, 1999, on behalf of Wilke Rodriguez, you requested a classification ruling.

The sample submitted, style number V6608, is a shirt constructed of a knit 100% cotton fabric which has a visible polyurethane coating on the outer surface. In a phone conversation you indicated that the shirt is a man's garment.

The polyurethane coating does not completely obscure the underlying cotton fabric.

The garment has a pointed shirt-style collar and a full front opening which is secured by six left-over-right button closures. The shirt has short sleeves, two side seam vents and a straight cut hemmed bottom.

The sample is being returned to you as you have requested.

The applicable subheading for the shirt will be 6113.00.9074, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: other: of cotton: men's or boys'. The duty rate will be 7.4 percent ad valorem.

The shirt falls within textile category designation 359. Based upon international textile trade agreements products of Turkey are not presently subject to quota restraints nor the requirement of a visa.

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 W. Raftery at 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division