C83659 C8 Ruling Active

The tariff classification of a woman's knit shirt and self fabric belt from Hong Kong.

Issued February 18, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6106.20.2010

Headings: 6106

Product description

The sample is being returned, as you requested. Style F98-75-076 is a woman's shirt constructed from 100% polyester brushed knit fabric. The shirt features a collar, full front opening with right over left seven button closure, long sleeves with button cuffs, two chest pocket flaps without pockets, a self fabric belt at the waist, side slits, and a hemmed bottom. The garment and belt are considered to be a composite article, the essential character of which is derived from the shirt.

CBP rationale

The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit blouses and shirts, of man-made fibers.

Full text

NY C83659 February 18, 1998 CLA-2-61:RR:NC:WA:361 C83659 CATEGORY: Classification TARIFF NO.: 6106.20.2010 Mr. William F. Sullivan Brokerage Compliance Mgr. MSAS Customs Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a woman's knit shirt and self fabric belt from Hong Kong. Dear Mr. Sullivan: In your letter dated January 19, 1998, you requested a classification ruling for a woman's shirt on behalf of Newport News, Inc. The sample is being returned, as you requested. Style F98-75-076 is a woman's shirt constructed from 100% polyester brushed knit fabric. The shirt features a collar, full front opening with right over left seven button closure, long sleeves with button cuffs, two chest pocket flaps without pockets, a self fabric belt at the waist, side slits, and a hemmed bottom. The garment and belt are considered to be a composite article, the essential character of which is derived from the shirt. The applicable subheading for the shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit blouses and shirts, of man-made fibers. The rate of duty will be 33.6 percent ad valorem. The shirt and belt fall within textile category designation 639. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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