The tariff classification of a women’s shirt from Hong Kong

NY D86257 January 25, 1999 CLA-2-62:RR:NC:TA:360 D86257 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109-2508 RE: The tariff classification of a women’s shirt from Hong Kong Dear Mr. Lynch: In your letter dated December 22, 1998, you requested a classification ruling on behalf of your client Susan Bristol, Inc. The sample submitted with your request will be returned to you under separate cover. Style 1932923 is a women’s upper body garment constructed from 100 percent cotton woven fabric. The garment extends from the shoulders to the hips and features a pointed shirt collar, long sleeves without cuffs, a full front opening secured by five buttons, side vents and two patch pockets located below the waist. In the rear, below the collar are two fabric strips crisscrossed and secured by metal rivets. It is your contention that the garment is a shirt-jacket and that it is classifable as a jacket because it has the features of a jacket. The garment is made of shirt weight fabric and the features you point to (rivets, pockets below the waist, etc.) are common in shirts. It is Customs position that the garment is a women’s shirt. The applicable subheading for 1932923 will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: shirts. The duty rate will be 8.4 percent ad valorem. Style 1932923 falls within textile category designation 341. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and quota restraints. 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 Patricia Schiazzano at (212) 466 - 5866. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division