847806 84 Ruling Active

The tariff classification of men's shirts, styles 01712 and 01728, from Taiwan.

Issued December 4, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.32.0060, 6205.20.2065

Headings: 6211, 6205

Product description

Styles 01712 and 01728 were the subject of N.Y. Ruling 847026. In that ruling request you inadvertently stated that both the knitted and the woven panels were 65% polyester/35% cotton. Subsequent information submitted by the inquirer indicates that the woven panels are 100% cotton, and that the knitted panels are 65% polyester/35% cotton. As the woven panels of styles 01712 and 01728 impart the essential character of the garments these styles will be classified as cotton garments. Both styles are loose-fitting pullover garments, pieced together from horizontally placed inserts of the knitted and woven fabrics. Style 01728 is basically characterized by a partial-front, zippered opening which extends into the high neckline through the upper edge of which a drawstring is threaded. The waistband and cuffs of the long sleeves are rib-knitted. Style 01712 differs by short sleeves and a rib-knitted, round neckline.

CBP rationale

The applicable subheading for style 01728 will be 6205.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for men's other shirts of cotton. The applicable subheading for style 01712 will be 6211.32.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for men's shirts excluded from heading 6205, of cotton.

Full text

NY 847806 CLA-2-62:S:N:N3:355 847806 CATEGORY: Classification TARIFF NO.: 6205.20.2065; 6211.32.0060 Mr. John C. Haedrich Clear Freight P.O. Box 92963 Los Angeles, CA 90009 RE: The tariff classification of men's shirts, styles 01712 and 01728, from Taiwan. Dear Mr. Haedrich: In your letter dated December 4, 1989, on behalf of GLINT, Inc., you requested a tariff classification ruling. Styles 01712 and 01728 were the subject of N.Y. Ruling 847026. In that ruling request you inadvertently stated that both the knitted and the woven panels were 65% polyester/35% cotton. Subsequent information submitted by the inquirer indicates that the woven panels are 100% cotton, and that the knitted panels are 65% polyester/35% cotton. As the woven panels of styles 01712 and 01728 impart the essential character of the garments these styles will be classified as cotton garments. Both styles are loose-fitting pullover garments, pieced together from horizontally placed inserts of the knitted and woven fabrics. Style 01728 is basically characterized by a partial-front, zippered opening which extends into the high neckline through the upper edge of which a drawstring is threaded. The waistband and cuffs of the long sleeves are rib-knitted. Style 01712 differs by short sleeves and a rib-knitted, round neckline. The applicable subheading for style 01728 will be 6205.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for men's other shirts of cotton. The rate of duty will be 21 percent ad valorem. The applicable subheading for style 01712 will be 6211.32.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for men's shirts excluded from heading 6205, of cotton. The rate of duty will be 8.6 percent ad valorem. Both rates of duty will remain the same in 1990. Style 01712 is classified under heading 6211 because the lack of an opening at the neckline precludes classification under heading 6205. Style 01618 was correctly described in New York Ruling 847026 as having woven and knit panels of 65% polyester and 35% cotton, and classified under subheading 6205.30.2070, HTS. The shirts fall within textile category designation 340. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and a visa requirement. 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 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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