B85374 B8 Ruling REVOKED

The tariff classification of men's shirts from Bangladesh, Nepal, Oman, Sri Lanka and UAE.

Issued June 6, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6205.20.2035, 6205.20.2050

Headings: 6205

Product description

As requested, the samples will be returned to you. Your submitted sample, style 421L511 is a man's 100% cotton corduroy woven shirt. The item features long sleeves with an one button cuff, a collar, two flapped buttoned breast patch pockets, a full frontal opening which has a zipper closure, side seam pockets below the waist, a back tuck (not a seam), side vents and a hemmed bottom. Styles 121L511 and 122L511 are identical to style 421L511, except for size, label and color assortment. Your submitted sample, style 221L406/208 is a man's 100% cotton woven shirt. The garment features long sleeves with one button cuffs, a collar, a full frontal opening with a zipper closure, two flapped buttoned breast pockets, two side seam pockets below the waist, side vents, a back seam and a hemmed bottom. Styles 121L208/212/237/242/243/222/209/244 and 121L241/203/247/ 211/240/227 are identical, except for size, color, pattern and label.

CBP rationale

The applicable subheading for styles 421L511, 121L511 and 122L511 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 styles 221L406/208, 121L208/ 212/237/242/243/222/209/244 and 121L241/203/247/211/240/227 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.

Full text

NY B85374 June 6, 1997 CLA-2-62:RR:NC:3:TA:355 B85374 CATEGORY: Classification TARIFF NO.: 6205.20.2035; 6205.20.2050 Mr. John Pellegrini Ross & Hardies 65 East 55th Street New York, NY 10222-3219 RE: The tariff classification of men's shirts from Bangladesh, Nepal, Oman, Sri Lanka and UAE. Dear Mr. Pellegrini: In your letter dated May 13, 1997, on behalf of Santana, Ltd., you requested a classification ruling. As requested, the samples will be returned to you. Your submitted sample, style 421L511 is a man's 100% cotton corduroy woven shirt. The item features long sleeves with an one button cuff, a collar, two flapped buttoned breast patch pockets, a full frontal opening which has a zipper closure, side seam pockets below the waist, a back tuck (not a seam), side vents and a hemmed bottom. Styles 121L511 and 122L511 are identical to style 421L511, except for size, label and color assortment. Your submitted sample, style 221L406/208 is a man's 100% cotton woven shirt. The garment features long sleeves with one button cuffs, a collar, a full frontal opening with a zipper closure, two flapped buttoned breast pockets, two side seam pockets below the waist, side vents, a back seam and a hemmed bottom. Styles 121L208/212/237/242/243/222/209/244 and 121L241/203/247/ 211/240/227 are identical, except for size, color, pattern and label. The applicable subheading for styles 421L511, 121L511 and 122L511 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 20.6 percent ad valorem. The applicable subheading for styles 221L406/208, 121L208/ 212/237/242/243/222/209/244 and 121L241/203/247/211/240/227 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 20.6 percent ad valorem. All styles fall within textile category designation 340. Based upon international textile trade agreements products of Bangladesh, Nepal, Oman and Sri Lanka are subject to visa requirements and quota restraints. Products of UAE are subject to visa requirements. 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, Paul K. Schwartz Chief, Textile and Apparel Branch National Commodity Specialist Division

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