CLA-2-61 SE:TCP:D I09 B82917

TARIFF NUMBER: 6106.20.2010

Judy Miller
Wal Mart Stores Inc.
702 SW 8th St.
Bentonville AR 72716-4318

RE: The tariff classification of women's shirts from the United Arab Emirates

Dear Ms. Miller:

In your letter dated February 25, 1997, you requested a classification ruling.

Two samples were submitted, styles 97803-1FG and 97803-2FG. Both samples are women's knit shirts of 100% polyester knit fleece, made with 10 or more stitches per centimeter in a horizontal and vertical direction. Both styles are made with the fuzzy side out, and have full front openings with right over left buttoned closures, hemmed bottoms, and long hemmed sleeves. Style 97803-1FG reaches the bottom of the hips and has two front buttoned chest pockets. Style 97803-2FG reaches the top of the hips and has no pockets.

Your samples will be returned as requested.

The applicable subheading for the shirts 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 duty rate will be 33.8%.

Style 97803-1FG falls within textile category designation 639. Based upon international textile trade agreements, products of the United Arab Emirates are subject to quota and the requirements of a visa.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Artis M. Morgan, Jr.
Port Director
Seattle


Enclosure