Request for reclassification of NYRL 840464
Issued October 5, 1989 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.42.0050
Headings: 6211
GRI rules applied: GRI 1
Product description
The submitted sample, style 4261/2135, is a ladies' one- size-fits-all, oversized shirt. The garment is cut and sewn from 100 percent cotton woven, yarn-dyed, striped fabric and has short sleeves; a full frontal opening, which is secured by nine button closures; a pointed collar; small pleats on the back and front, sewn into the yoke; a curved bottom; and two side seam pockets below the waist. The subject merchandise was classified under 6206.30.3010, HTSUSA, dutiable at 16.4 percent ad valorem, in textile category 341. This subheading provides for women's or girl's shirts, of cotton.
CBP rationale
Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings and subheadings of the tariff and any relevant section or chapter notes. -2- Heading 6206, HTSUSA, provides for women's or girl's blouses, shirts and shirtblouses. The Explanatory Notes to this heading provide that the heading does not cover garments with pockets below the waist. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The subject merchandise is an oversized shirt with pockets below the waist. Therefore, it cannot be classified under heading 6206.
Full text
HQ 084818 October 5, 1989 CLA-2 CO:R:C:G 084818 CB CATEGORY: Classification TARIFF NO.: 6211.42.0050 Mrs. Nalini Patel P.A.C. Imports, Inc. 18 West 30th Street New York, New York 10001 RE: Request for reclassification of NYRL 840464 Dear Mrs. Patel: This ruling letter is in response to a request for reclassification of NYRL 840464, dated May 9, 1989, which classified a ladies' woven oversized shirt from Pakistan. FACTS : The submitted sample, style 4261/2135, is a ladies' one- size-fits-all, oversized shirt. The garment is cut and sewn from 100 percent cotton woven, yarn-dyed, striped fabric and has short sleeves; a full frontal opening, which is secured by nine button closures; a pointed collar; small pleats on the back and front, sewn into the yoke; a curved bottom; and two side seam pockets below the waist. The subject merchandise was classified under 6206.30.3010, HTSUSA, dutiable at 16.4 percent ad valorem, in textile category 341. This subheading provides for women's or girl's shirts, of cotton. ISSUE : Whether the subject merchandise is properly classified under Chapter 6206, HTSUSA? LAW AND ANALYSIS : Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings and subheadings of the tariff and any relevant section or chapter notes. -2- Heading 6206, HTSUSA, provides for women's or girl's blouses, shirts and shirtblouses. The Explanatory Notes to this heading provide that the heading does not cover garments with pockets below the waist. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The subject merchandise is an oversized shirt with pockets below the waist. Therefore, it cannot be classified under heading 6206. HOLDING : The subject garment is classifiable in subheading 6211.42.0050, HTSUSA, which provides for cotton blouses, shirts and shirtblouses excluded from heading 6206. The rate of duty is 8.6 percent ad valorem and the textile category is 341. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or 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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office. NYRL 840464 is revoked pursuant to 19 CFR 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division
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