The tariff classification of men's and boys' shirts from Macau.
Issued June 17, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6205.20.2035, 6205.20.2046
Headings: 6205
Product description
You have submitted two samples. Style AC8-7026 is a man's shirt with a 100% cotton woven corduroy front. The back, long sleeves and collar are made of 60% cotton and 40% polyester knit fleece material. The garment features a full front opening which has a six button closure, two flapped buttoned breast patch pockets, slash pockets at the waist and a hemmed bottom. The essential character of the item is imparted by the corduroy front. Style EX3-6064 is a boys' shirt with a 100% cotton woven front. The back, long sleeves and collar are made of 60% cotton and 40% polyester knit fleece material. The garment features a one button cuff on the sleeves, a full front opening which has a five button closure, two flapped buttoned breast patch pockets and a hemmed bottom. The essential character of the item is imparted by the woven napped front.
CBP rationale
The applicable subheading for style AC8-7026 will be 6205.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of cotton: other, other: corduroy: men's. The applicable subheading for style EX3-6064 will be 6205.20.2046, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of cotton: other, other: other: with two or more colors in the warp and/or filling: napped.
Full text
NY A84363 June 17, 1996 CLA-2-62:RR:NC:WA:355 A84363 CATEGORY: Classification TARIFF NO.: 6205.20.2035; 6205.20.2046 Mr. Ryden Richardson, Jr. Carmichael International Services 533 Glendale Boulevard Los Angeles, CA 90026-0057 RE: The tariff classification of men's and boys' shirts from Macau. Dear Mr. Richardson: In your letter dated June 5, 1996, on behalf of Warner Brothers Worldwide Retail you requested a classification ruling. You have submitted two samples. Style AC8-7026 is a man's shirt with a 100% cotton woven corduroy front. The back, long sleeves and collar are made of 60% cotton and 40% polyester knit fleece material. The garment features a full front opening which has a six button closure, two flapped buttoned breast patch pockets, slash pockets at the waist and a hemmed bottom. The essential character of the item is imparted by the corduroy front. Style EX3-6064 is a boys' shirt with a 100% cotton woven front. The back, long sleeves and collar are made of 60% cotton and 40% polyester knit fleece material. The garment features a one button cuff on the sleeves, a full front opening which has a five button closure, two flapped buttoned breast patch pockets and a hemmed bottom. The essential character of the item is imparted by the woven napped front. The applicable subheading for style AC8-7026 will be 6205.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of cotton: other, other: corduroy: men's. The duty rate will be 20.7 percent ad valorem. The applicable subheading for style EX3-6064 will be 6205.20.2046, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of cotton: other, other: other: with two or more colors in the warp and/or filling: napped. The duty rate will be 20.7 percent ad valorem. All styles fall within textile category designation 340. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of a visa. 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 Gerard Shea at 212-466-5878. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a men’s woven shirt from Bangladesh
The tariff classification of a men’s suit-type jacket and shirt from Bangladesh.
The tariff classification of men’s woven flannel shirts from Korea.
The tariff classification of a men’s hooded shirt from India
The tariff classification of men’s shirts from China and Hong Kong.
Classification and country of origin determination for a man’s shirt jacket; 19 CFR 102.21(c)(4)
The tariff classification of a man’s shirt from Bangladesh
Classification of Apparel Articles Made from Fabric Commercially Unavailable in the U.S.; U.S. Caribbean Basin Trade Partnership Act; Subheading 9820.11.27, HTSUS; Dear Mr. Sekin: This is in response to your letter dated September 12, 2003, requesting a binding ruling on the classification and eligibility of apparel articles made from certain cotton fabric for duty-free treatment under the United States-Caribbean Basin Trade Partnership Act (CBTPA). This request was made on behalf of George Wu, Inc. You submitted samples of the garments for our examination. FACTS: The fabrics of the garment submitted are stated to be made from 21NM single ring-spun yarns of different colors, classified in HTS 5208.43.00, of 2x2. twill weave construction, and weighing less than 200 grams per square meter. You state that the fabric is formed in China. You indicate that the fabric will be cut and assembled into men’s pants, pajamas, men’s shirts, and women’s pants, in Nicaragua. You also state that
The tariff classification of a men’s flannel shirt from Nicaragua
The tariff classification of a boy’s hooded shirt from Bangladesh
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →