812328 81 Ruling Active

The tariff classification of a woman's shirt from Indonesia

Issued July 27, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6206.30.3040

Headings: 6206

Product description

Style 4A218 is a shirt constructed from 100 percent cotton woven 6 wale corduroy. The shirt features long sleeves with button cuffs, a collar and a full front opening secured by six metal buttons. The shirt also has chest pockets secured by buttoned flaps. The garment extends to the waist. You describe this garment as a jacket, but it lacks sufficient features to be considered a jacket. The garment is therefore classifiable as a shirt.

CBP rationale

The applicable subheading for the shirt will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' blouses, shirts and shirt-blouses: of cotton: other: other: other: women's.

Full text

NY 812328 July 27, 1995 CLA-2-62:S:N:N5:360 812328 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Ms.Rebecca Cheung Macy Product Development Eleven Penn Plaza New York, NY 10001 Re: The tariff classification of a woman's shirt from Indonesia Dear Ms. Cheung: In your letter dated July 7, 1995, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 4A218 is a shirt constructed from 100 percent cotton woven 6 wale corduroy. The shirt features long sleeves with button cuffs, a collar and a full front opening secured by six metal buttons. The shirt also has chest pockets secured by buttoned flaps. The garment extends to the waist. You describe this garment as a jacket, but it lacks sufficient features to be considered a jacket. The garment is therefore classifiable as a shirt. The applicable subheading for the shirt will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' blouses, shirts and shirt-blouses: of cotton: other: other: other: women's. The duty rate will be 16.3 percent ad valorem. The shirt falls within textile category designation 341. Based upon international textile trade agreements products of Indonesia are subject to a visa requirement and quota restraints. 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. 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 should be attached to the entry documents filed 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, Jean F. Maguire Area Director New York Seaport

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