The tariff classification of a boy's shirt from India
Issued February 27, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6205.20.2046
Headings: 6205
Product description
The submitted sample, style 164A000430, is a boy's shirt constructed of 100 percent cotton flannel shell fabric, with polyfill and nylon quilted lining. The garment has a full front opening with zipper closure, a shirt collar, long sleeves with button cuffs, a left chest pocket, small slits at the side seams, and a hemmed bottom. Style 164A000430 will be imported in boys' sizes 4 to 7. This same garment in a different color will be imported as style 164B000430 in the same size range. It will also be imported as style 1680000422 in boys' sizes 2 to 4T.
CBP rationale
The applicable subheading for the shirt 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, with two or more colors in the warp and/or the filling, napped.
Full text
PD C83662 February 27, 1998 CLA-2-62:A:G01 CATEGORY: Classification TARIFF NO.: 6205.20.2046 Mr. Mauritz Plenby Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a boy's shirt from India Dear Mr. Plenby.: In your letter dated February 2, 1998 you requested a tariff classification ruling. The submitted sample, style 164A000430, is a boy's shirt constructed of 100 percent cotton flannel shell fabric, with polyfill and nylon quilted lining. The garment has a full front opening with zipper closure, a shirt collar, long sleeves with button cuffs, a left chest pocket, small slits at the side seams, and a hemmed bottom. Style 164A000430 will be imported in boys' sizes 4 to 7. This same garment in a different color will be imported as style 164B000430 in the same size range. It will also be imported as style 1680000422 in boys' sizes 2 to 4T. The applicable subheading for the shirt 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, with two or more colors in the warp and/or the filling, napped. The rate of duty will be 20.5 percent ad valorem. As requested, your sample will be returned. The shirt 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. Sincerely, John J. Deegan Port Director Atlanta, GA
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