CLA-2-61:RR:NC:TA:N3:356 K84121

Ms. Maristella Iacobello
Phillips - Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of a men’s knit shirt from Hong Kong.

Dear Ms. Iacobello:

In your letter dated March 11, 2004, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 4OBS354 is a men’s shirt constructed from 50 percent wool, 50 percent acrylic, 1X1 rib knit fabric that measures 15 stitches per linear centimeter counted in the horizontal direction and 12 stitches per linear centimeter counted in the vertical direction. Style 4OBS354 features a spread collar; a partial front opening with five button closures; a patch pocket on the left chest with a single button closure; long, self-finished sleeves; and a straight, self-finished bottom.

At the time of entry, Customs may verify the actual fiber content of Style 4OBS354. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below.

The applicable subheading for Style 4OBS354 will be 6105.90.1000, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of other textile materials: of wool or fine animal hair. The rate of duty will be 14.9 percent ad valorem.

Style 4OBS354 falls within textile category designation 438. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements and quota restraints.

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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division