C82170 C8 Ruling Active

The tariff classification of a man's shirt and two men's pullover jackets from China

Issued December 18, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6205.20.2065, 6201.92.2051

Headings: 6201, 6205

Product description

The shirt has a pointed collar with a tab at the front which is fastened by a snap closure and a full front opening secured by a zipper closure. The garment features two chest pockets which are secured by flaps with a snap closure, long sleeves with snap closures on the sleeve cuffs, a zippered pocket and four pencil-type pockets on the left sleeve, embroidered logo featuring the "Polo Sport Ralph Lauren" logo above the sleeve pockets, grommets under the armholes and a straight bottom hem with two vents at the side seams. Style numbers 847922303ALB and 847922304ALC are two men's hip-length pullover jackets constructed of a woven 70% cotton/30% nylon fabric. Style 847922303ALB has a cross over v-neck style collar and sleeve cuffs composed of a ribbed-knit fabric. There are two front slash pockets at the waist, a seven inch zipper opening on the left side seam, a drawcord tightening with plastic cord stoppers at the bottom hem and grommets under the armholes. Featured on the left chest is the "Polo Sport" logo. 847922304ALC has a crew neck collar and sleeve cuffs composed of a ribbed-knit fabric. There are two front slash pockets at the waist, a seven inch zipper opening on the left side seam, a drawcord tightening with plastic cord stoppers at the bottom hem and grommets under the armholes. The "Polo Sport" logo is featured on the left chest and on the back panel. The samples are being returned to you.

CBP rationale

The applicable subheading for style number 847922270AJW will be 6205.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of cotton: other men's. The applicable subheading for style numbers 847922303ALB and 847922304ALC will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles: of cotton.

Full text

NY C82170 December 18, 1997 CLA-2-62:RR:NC:WA:357 C82170 CATEGORY: Classification TARIFF NO.: 6201.92.2051; 6205.20.2065 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of a man's shirt and two men's pullover jackets from China Dear Ms. Baron: In your letter dated November 24, 1997, on behalf of Polo Ralph Lauren, you requested a classification ruling. Three samples have been submitted as follows: Style number 847922270AJW is a man's shirt constructed of a woven 70% cotton/30% nylon fabric. The shirt has a pointed collar with a tab at the front which is fastened by a snap closure and a full front opening secured by a zipper closure. The garment features two chest pockets which are secured by flaps with a snap closure, long sleeves with snap closures on the sleeve cuffs, a zippered pocket and four pencil-type pockets on the left sleeve, embroidered logo featuring the "Polo Sport Ralph Lauren" logo above the sleeve pockets, grommets under the armholes and a straight bottom hem with two vents at the side seams. Style numbers 847922303ALB and 847922304ALC are two men's hip-length pullover jackets constructed of a woven 70% cotton/30% nylon fabric. Style 847922303ALB has a cross over v-neck style collar and sleeve cuffs composed of a ribbed-knit fabric. There are two front slash pockets at the waist, a seven inch zipper opening on the left side seam, a drawcord tightening with plastic cord stoppers at the bottom hem and grommets under the armholes. Featured on the left chest is the "Polo Sport" logo. 847922304ALC has a crew neck collar and sleeve cuffs composed of a ribbed-knit fabric. There are two front slash pockets at the waist, a seven inch zipper opening on the left side seam, a drawcord tightening with plastic cord stoppers at the bottom hem and grommets under the armholes. The "Polo Sport" logo is featured on the left chest and on the back panel. The samples are being returned to you. The applicable subheading for style number 847922270AJW will be 6205.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of cotton: other men's. The duty rate will be 20.6 percent ad valorem. The duty rate for 1998 will be 20.5 percent ad valorem. The applicable subheading for style numbers 847922303ALB and 847922304ALC will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles: of cotton. The duty rate will be 9.8 percent ad valorem. The duty rate for 1998 remains the same. Style number 847922270AJW falls within textile category designation 340. Style numbers 847922303ALB and 847922304ALC fall within textile category designation 334. Based upon international textile trade agreements products of China are presently subject to quota restraints 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 W. Raftery at 212-466-5851. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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