B86120 B8 Ruling Active

The tariff classification of men's shirts and a woman's jumpsuit from Costa Rica.

Issued June 27, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.0010, 6205.20.2050, 6205.30.2070

Headings: 6211, 6205

Product description

As requested, the samples will be returned to you. You have submitted four samples. Style 6912-00-11 is a man's 60% cotton and 40% polyester woven shirt. The garment features short sleeves, a buttoned down collar, a full frontal opening with a seven button closure, a breast pocket and a curved hemmed bottom. Style 101688-023 is a man's 60% cotton and 40% polyester woven shirt. The garment features short sleeves, a banded collar, a full frontal opening with a seven button closure, a breast pocket and a curved hemmed bottom. Style 6925-00-92 is a man's 65% polyester and 35% cotton woven shirt. The garment features short sleeves, a collar, a full frontal opening with a seven button closure, buttoned epaulets, pleated buttoned flapped breast pockets and a hemmed bottom. Style 3561-00-90 is a woman's 100% polyester woven, which you refer to as a "culotte dress", is a woman's jumpsuit manufactured from 100% polyester woven fabric. The garment extends from the neck and shoulders to slightly below the knees and provides the requisite coverage to wear without another outer garment, such as a blouse or shirt. The bottom part of the garment encloses the legs in two tubes and resembles a divided skirt. The upper part of the garment is separated from the lower part by a horizontal seam around the waist, which is elasticized. The jumpsuit has short sleeves; a partial front opening with a concealed zipper closure secured by one button at the neck; two pockets below the waist; and contrasting colored fabric at the neck and sleeve openings.

CBP rationale

The applicable subheading for styles 6912-00-11 and 101688-023, 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: men's. The applicable subheading for style 6925-00-92, will be 6205.30.2070, HTS, which provides for men's or boys' shirts: of man-made fibers: other, other: other: men's. The applicable subheading for style 3561-00-90, will be 6211.43.0010, HTS, which provides for track suits, ski-suits and swimwear; other garments: of man-made fibers, coveralls, jumpsuits and similar apparel: other: women's.

Full text

NY B86120 June 27, 1997 CLA-2-62:RR:NC:3:TA:355 B86120 CATEGORY: Classification TARIFF NO.: 6205.20.2050; 6205.30.2070; 6211.43.0010 Ms. Jill Burns MSAS Customs Logistics,Inc. 8725 NW 18th Terrace Suite 301 Miami, FL 33172 RE: The tariff classification of men's shirts and a woman's jumpsuit from Costa Rica. Dear Ms. Burns: In your letter dated May 23, 1997, on behalf of Uniforms To You, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted four samples. Style 6912-00-11 is a man's 60% cotton and 40% polyester woven shirt. The garment features short sleeves, a buttoned down collar, a full frontal opening with a seven button closure, a breast pocket and a curved hemmed bottom. Style 101688-023 is a man's 60% cotton and 40% polyester woven shirt. The garment features short sleeves, a banded collar, a full frontal opening with a seven button closure, a breast pocket and a curved hemmed bottom. Style 6925-00-92 is a man's 65% polyester and 35% cotton woven shirt. The garment features short sleeves, a collar, a full frontal opening with a seven button closure, buttoned epaulets, pleated buttoned flapped breast pockets and a hemmed bottom. Style 3561-00-90 is a woman's 100% polyester woven, which you refer to as a "culotte dress", is a woman's jumpsuit manufactured from 100% polyester woven fabric. The garment extends from the neck and shoulders to slightly below the knees and provides the requisite coverage to wear without another outer garment, such as a blouse or shirt. The bottom part of the garment encloses the legs in two tubes and resembles a divided skirt. The upper part of the garment is separated from the lower part by a horizontal seam around the waist, which is elasticized. The jumpsuit has short sleeves; a partial front opening with a concealed zipper closure secured by one button at the neck; two pockets below the waist; and contrasting colored fabric at the neck and sleeve openings. The applicable subheading for styles 6912-00-11 and 101688-023, 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: men's. The duty rate will be 20.6 percent ad valorem. The applicable subheading for style 6925-00-92, will be 6205.30.2070, HTS, which provides for men's or boys' shirts: of man-made fibers: other, other: other: men's. The duty rate will be 30.4 cents per kg. plus 27 percent ad valorem. The applicable subheading for style 3561-00-90, will be 6211.43.0010, HTS, which provides for track suits, ski-suits and swimwear; other garments: of man-made fibers, coveralls, jumpsuits and similar apparel: other: women's. The duty rate will be 16.7% ad valorem. Styles 6912-00-11 and 101688-023 fall within textile category designation 340. Style 6925-00-92 falls within textile designation 640. Based upon international textile trade agreements these garments as products of Costa Rica are subject to quota and the requirement of a visa. Style 3561-00-90 falls within textile designation 659. This garment is not subject to quota or visa from Costa Rica at this time. 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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