The tariff classification of men's shirts from China, the Philippines and Malaysia.
Issued November 1, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6205.20.2050, 6205.30.2070, 6205.20.2065
Headings: 6205
Product description
As requested, the samples will be returned to you. You have submitted four samples. Style SP 2600003267 is a man's woven 100% cotton denim shirt. The garment features long sleeves with one button cuffs, a collar, a full front opening which has a zipper closure, two buttoned breast patch pockets and a hemmed bottom with side vents. Style SP 2400003286 is a man's woven 100% cotton twill pullover. The garment features long sleeves with one snap cuffs, and sleeve vents with a one snap closure, two grommets below the armholes, a collar, a partial zippered opening and a hemmed bottom with side vents. Style SP 2400003284 is a man's woven 100% cotton poplin pullover. The garment features long sleeves with one snap cuffs, and sleeve vents with a one snap closure, a collar fastened with a snap, a partial zippered opening, a zippered side pocket at the waist and a hemmed bottom with side vents. Style SP 240003277 is a man's woven 100% polyester shirt. The garment features long sleeves with ribbed-knit bottoms, a collar, a full frontal opening secured with a zipper, two zippered breast pockets and a hemmed bottom.
CBP rationale
The applicable subheading for style SP 2600003267 will be 6205.20.2050, 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: other: men's. The applicable subheading for styles SP 2400003286 and SP 2400003284 will be 6205.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of cotton: other, other: other: other: men's. The applicable subheading for style SP 240003277, will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of man-made fibers: other: other, other: other: men's.
Full text
NY A88755 November 1, 1996 CLA-2-62:RR:NC:WA:355 A88755 CATEGORY: Classification TARIFF NO.: 6205.20.2050; 6205.20.2065; 6205.30.2070 Mr. Allan H. Kamnitz Sharretts, Paley, Carter and Blauvelt 67 Broad Street New York, NY 10004 RE: The tariff classification of men's shirts from China, the Philippines and Malaysia. Dear Mr. Kamnitz: In your letter dated October 22, 1996, on behalf of Polo/Ralph Lauren Corp., you requested a classification ruling. As requested, the samples will be returned to you. You have submitted four samples. Style SP 2600003267 is a man's woven 100% cotton denim shirt. The garment features long sleeves with one button cuffs, a collar, a full front opening which has a zipper closure, two buttoned breast patch pockets and a hemmed bottom with side vents. Style SP 2400003286 is a man's woven 100% cotton twill pullover. The garment features long sleeves with one snap cuffs, and sleeve vents with a one snap closure, two grommets below the armholes, a collar, a partial zippered opening and a hemmed bottom with side vents. Style SP 2400003284 is a man's woven 100% cotton poplin pullover. The garment features long sleeves with one snap cuffs, and sleeve vents with a one snap closure, a collar fastened with a snap, a partial zippered opening, a zippered side pocket at the waist and a hemmed bottom with side vents. Style SP 240003277 is a man's woven 100% polyester shirt. The garment features long sleeves with ribbed-knit bottoms, a collar, a full frontal opening secured with a zipper, two zippered breast pockets and a hemmed bottom. The applicable subheading for style SP 2600003267 will be 6205.20.2050, 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: other: men's. The duty rate will be 20.7 percent ad valorem. The applicable subheading for styles SP 2400003286 and SP 2400003284 will be 6205.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of cotton: other, other: other: other: men's. The duty rate will be 20.7 percent ad valorem. The applicable subheading for style SP 240003277, will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of man-made fibers: other: other, other: other: men's. The duty rate will be 30.5 cents per kg. plus 27.2 percent ad valorem. Styles SP 2600003267, SP 2400003286 and SP 2400003284 fall within textile category designation 340. Based upon international textile trade agreements products of China, Malaysia and the Philippines are subject to quota and the requirement of a visa. Style SP 240003277 falls within textile category designation 640. Based upon international textile trade agreements products of China and the Philippines 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
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