CLA-2-61-DD:C:D:I01 C88640

Ms. Sheila Andrews
Customs Compliance Manager
Dillard Department Stores, Inc.
11701 Otter Creek Road South
Mabelvale, AR 72103

RE: The classification of a women's shirt from Macau. .

Dear Ms. Andrews:

In your letter dated May 29, 1998 you requested a tariff classification ruling.

Style number 841M8111 is a women's 100% polyester polar fleece shirt. The shirt is constructed of over 10 stitches per 1 centimeter measured in the horizontal and vertical directions. It extends from the neck to the hip area and features a pointed collar, a full frontal opening with 5 button closures, a left breast pocket, long hemmed sleeves, side vents and a straight hemmed bottom.

Your sample is returned as requested.

The applicable subheading for the shirt 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 rate of duty will be 33.6 percent ad valorem.

The shirt falls within textile category designation 639. As a product of Macau this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota restraints applicable to the subject merchandise may be affected since part categories are subject to frequent 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 should be attached to the entry documents at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Patrick O'Malley
Acting Port Director
Boston, Massachusetts