The tariff classification of a boy's shirt from India.
Issued January 22, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6205.20.2046
Headings: 6205
Product description
As requested, the sample will be returned to you. Your submitted sample, style 0104552, is a boy's woven 100% cotton flannel shirt. The garment features long sleeves with one snap cuffs, a collar, a full frontal opening which has a six snap closure, 100% nylon lining filled with polyfill, two breast pockets with snap closures and a curved hemmed bottom.
CBP rationale
The applicable subheading for style 0104552, 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 filling: napped.
Full text
NY C83200 January 22, 1998 CLA-2-62:RR:NC:3:TA:355 C83200 CATEGORY: Classification TARIFF NO.: 6205.20.2046 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a boy's shirt from India. Dear Mr. Evan: In your letter dated January 7, 1998, on behalf of Tommy Hilfiger U.S.A., Inc., you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 0104552, is a boy's woven 100% cotton flannel shirt. The garment features long sleeves with one snap cuffs, a collar, a full frontal opening which has a six snap closure, 100% nylon lining filled with polyfill, two breast pockets with snap closures and a curved hemmed bottom. The applicable subheading for style 0104552, 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 filling: napped. The duty rate will be 20.5 percent ad valorem. Style 0104552 falls within textile category designation 340. Based upon international textile trade agreements products of India 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, Robert B. Swierupski Director National Commodity Specialist Division
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