CLA-2-62:RR:NC:3:TA:355 D81940

Ms. Julie Demoraes
Norman Krieger Custom House Broker
5761 W. Imperial Highway
Los Angeles, CA 90045

RE: The tariff classification of a man's woven corduroy shirt from Hong Kong.

Dear Ms. Demoraes:

In your letter dated August 28, 1998 on behalf of your client, Noble Apparel, Inc., you requested a tariff classification ruling.

Style No. ACJ320 a man's woven cotton corduroy shirt has a collar, a full frontal opening secured by a zipper, long sleeves with a three inch placket and button through cuffs. It has breast pockets with button through flaps and two exterior and two interior pockets at the waist. The shirt weighs 8.9 ounces a square yard and is hemmed at the bottom.

The applicable subheading for the sample submitted will be 6205.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for men's woven cotton corduroy shirts. The rate of duty will be 20.5% ad valorem. In boys' sizes the applicable subheading is 6205.20.2045, (HTS), which provides for boys' woven cotton corduroy shirts and has a duty rate of 20.5% ad valorem.

The sample submitted falls within textile category designation 340. In boys' sizes the textile category is 340. Based upon international textile trade agreements, products of Hong Kong are subject to quota restraints and visa requirements.

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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Gerard Shea at 212-466-5878.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division