The tariff classification of a Cotton Flannel Shirt from the Philippines
Issued November 18, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6205.20.2046
Headings: 6205
Product description
The garment has a full front opening with four snap closures. The shirt features a same fabric collar, two front patch pockets angled just above the hemmed bottom, and roll-up cuffs. The lining is 100% quilted nylon filled with 100% polyester. The shirt will be imported in boys' sizes 2-4T, 4-7, and 8-20. The sample will be returned to you as requested.
CBP rationale
The applicable subheading for the Boys' Cotton Flannel Shirt 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 the filling: Napped.
Full text
PD A89381 November 18, 1996 CLA-2-PD:TC:MEF G 28 CATEGORY: Classification TARIFF NO.: 6205.20.2046 Mr. Jerry Armani Mamiye Sales Inc. 112 West 34th Street Suite 1000 New York, New York 10120 RE: The tariff classification of a Cotton Flannel Shirt from the Philippines Dear Mr. Armani: In your letter dated November 1, 1996, you requested a tariff classification ruling for a Boys' Cotton Flannel Shirt. The sample provided, Sample Order Number RID004, is a Boys' Shirt made from 100% Cotton Plaid, Yarn Dyed, Brushed Flannel Fabric. The garment has a full front opening with four snap closures. The shirt features a same fabric collar, two front patch pockets angled just above the hemmed bottom, and roll-up cuffs. The lining is 100% quilted nylon filled with 100% polyester. The shirt will be imported in boys' sizes 2-4T, 4-7, and 8-20. The sample will be returned to you as requested. The applicable subheading for the Boys' Cotton Flannel Shirt 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 the filling: Napped. The rate of duty will be 20.7%. This garment falls within textile category designation 340. Based upon international textile trade agreements, products of 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. Sincerely, Carole E. Graves Port Director Port of Baltimore
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