CLA-2-61:RR:NC:WA:361 NY I82376

Mr. Djibril Makalou, International Trade Specialist
Ann Taylor
1372 Broadway, 5th Floor
New York, NY 10018

RE: The tariff classification of a woman’s knit shirt from South Korea.

Dear Mr. Makalou:

In your letter dated June 7, 2002, you requested a classification ruling for a woman’s garment. This item is being returned as you requested..

Style 52-82430 (missy sizes), which will also be imported under 66-83262 for petite sizes is a woman’s shirt constructed from 61 percent acrylic, 26 percent wool, 9 percent nylon and 4 percent spandex knit fabric with more than ten stitches per centimeter in both the horizontal and vertical directions. The shirt features a collar, a full front opening with a button closure, a hidden placket, long sleeves, two breast pockets, and a banded bottom.

The applicable subheading for the shirt will be 6106.20.1010, 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, containing 23 percent or more by weight of wool. The duty rate will be 15.3 percent ad valorem.

The shirt falls within textile category designation 438. Based upon international textile trade agreements products of South Korea are subject to quota and the requirement of a visa.

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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division