CLA-2-62:RR:NC:3:TA:355 C82999

Ms. Cathy Johnson
Seattle Pacific Industries, Inc.
P.O. Box 58710
Seattle, WA 98188

RE: The tariff classification of a man's shirt from Taiwan.

Dear Ms. Johnson:

In your letter dated December 18, 1997, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 83Y370-40 is a man's 100% acrylic woven shirt. The garment features long sleeves, a one button cuff, a corduroy collar, a full frontal opening with a zippered closure, 100% nylon quilted lining, buttoned flapped breast pockets and a curved hemmed bottom. The applicable subheading for style 83Y370-40, will be 6205.30.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of man-made fibers: other: other, other: with two or more colors in the warp and or filling: men's. The duty rate will be 30.2 cents per kg. and 26.9% percent ad valorem. Style 83Y370-40 falls within textile category designation 640. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

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. 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 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 Gerard Shea at 212-466-5878.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division