A80288 A8 Ruling Active

The tariff classification of women's shirts from Sri Lanka

Issued February 26, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6206.30.3040

Headings: 6206

Product description

Both garments are made from 100 percent cotton woven fabric. Neither garment is lined and based on the characteristics listed below both are considered to be shirts for Customs purposes. Style 6776 is a pullover shirt that features a collar, long sleeves with adjustable button cuffs, one button at the neck and a partial, zippered front opening. The shirt also has two flapped, chest pockets, a shirttail bottom and side vents. The shirt is approximately 31 inches long. Style 6777 is a shirt that features a collar, long sleeves with adjustable button cuffs, a button at the neck and a full front opening secured by a zipper. The shirt also has two flapped chest pockets, a shirttail bottom and side vents. The shirt is approximately 33 inches long.

CBP rationale

The applicable subheading for the shirts 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.

Full text

NY A80288 February 26, 1996 CLA-2-62:RR:NC:WA 360 A80288 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Mr. Michael Riley May Merchandising Company May Department Stores International Inc. 615 Olive Street St. Louis, MO 63101 RE: The tariff classification of women's shirts from Sri Lanka Dear Mr. Riley: In your letter dated February 7, 1996, you requested a classification ruling. Two samples of women's upper body garments were submitted with your inquiry, styles 6776 and 6777. Both garments are made from 100 percent cotton woven fabric. Neither garment is lined and based on the characteristics listed below both are considered to be shirts for Customs purposes. Style 6776 is a pullover shirt that features a collar, long sleeves with adjustable button cuffs, one button at the neck and a partial, zippered front opening. The shirt also has two flapped, chest pockets, a shirttail bottom and side vents. The shirt is approximately 31 inches long. Style 6777 is a shirt that features a collar, long sleeves with adjustable button cuffs, a button at the neck and a full front opening secured by a zipper. The shirt also has two flapped chest pockets, a shirttail bottom and side vents. The shirt is approximately 33 inches long. The applicable subheading for the shirts 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. The duty rate will be 16.3 percent ad valorem. The shirts fall within textile category designation 341. Based upon international textile trade agreements products of Sri Lanka are subject to quota restraints and a visa requirement. 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at (212) 466-5866. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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