NY 862442: The tariff classification of a man's knit shirt from Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                NY 862442

                             April 25, 1991



CLA-2-61:S:N:N3-I:356 862442

CATEGORY:  Classification

TARIFF NO.: 6105.10.0010

Ms. Silvia Perez
M.G. Maher & Company, Inc.
442 Canal Street
New Orleans, LA 70130

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

Dear Ms. Perez:

      In your letter dated April 11, 1991, you requested a tariff
classification ruling on behalf of Roytex Inc.

      Style No. 221449 is a man's long sleeved shirt constructed
from 80 percent cotton, 20 percent polyester, knit fabric which
contains 10 stitches per linear centimeter counted in both the
horizontal and vertical directions. The garment features a spread
collar constructed from woven fabric; a partial front opening with
two button closures; a double placket which covers one button;
embroidery on the left chest; rib knit cuffs; a hemmed bottom; and
side slits.

      As requested, your sample will be returned.

      The applicable subheading for Style No. 221449 will be
6105.10.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for: men's or boys' shirts, knitted or
crocheted: of cotton: men's.  The duty rate will be 21 percent ad
valorem.

      This garment falls within textile category designation 338. 
Based upon international textile trade agreements, products of
Taiwan are subject to visa requirements and quota restraints.

      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 sub-
ject 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 should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have already been filed, this ruling should be brought to
the attention of the Customs officer handling the transaction.



                                                 Sincerely,



                                                 Jean F. Maguire
                                                 Area Director
                                                 New York Seaport