CLA-2-61:RR:NC:WA:361 NY K89087

Ms. Janice Sarmiento
McNaughton Apparel Group Inc.
498 Seventh Ave, 9FL
New York, NY 10018

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

Dear Ms.Sarmiento:

In your letter dated September 9, 2004, you requested a tariff classification ruling. The submitted sample, Style #78146 is a woman’s shirt constructed from 95% cotton, and 5% spandex knit fabric. The garment features a rounded neckline, long sleeves, a full front opening with a zipper closure, embroidery, 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 shirt, Style 78146 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton, women’s. The rate of duty will be 19.7% ad valorem.

Style 78146 falls within textile category designation 339. Based upon international textile trade agreements category 339 from Cambodia 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