The tariff classification of men’s woven shirts from Korea or Costa Rica

NY F80974 January 5, 2000 CLA-2-62:RR:NC:TA:355 F80974 CATEGORY: Classification TARIFF NO.: 6205.30.2070 Ms. Patti Kniest Angelica Image apparel Division 700 Rosedale St. Louis, MO 63112 RE: The tariff classification of men’s woven shirts from Korea or Costa Rica Dear Ms. Kniest: In your letter dated December 16, 1999, you requested a classification ruling. You submitted two styles of men’s woven shirts identified as styles 209918 and 20196. Style 209918 was described as a man’s tuxedo shirt made of woven 65% polyester and 35% cotton fiber. It has a full front opening with a left-over-right button/stud closure, long sleeves with button cuffs, a wing collar, a back yoke, a pleated front and a curved hemmed bottom. The sample shirt is sized M-32/33. The shirt is sized by neck (S through 3XL), and sleeve length (32 through 37 inches). The neck sizes are specific, the sleeve size may be expressed as a combination such as 32/33. The shirt is plain white in color. Style 20196 is described as a man’s shirt made of woven 65% polyester and 35% cotton. The shirt has a full front opening with a placket concealing a left-over-right button closure, long sleeves with button cuffs, a button through sleeve placket, a stand-up band collar, a back yoke, and a curved hemmed bottom. The sample shirt is sized M/33. The shirt is sized by neck (S through 3XL), and sleeve length (M through L). This shirt is plain white in color. Your samples will be returned as you have requested. The applicable subheading for style 209918 will be 6205.30.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boy’s shirts, of man-made fibers, other, other, dress, other, men’s. The duty rate will be 26.5 percent ad valorem and 29.8 cents per kg. The applicable subheading for style 20196 will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boy’s shirts, of man-made fibers, other, other, other, other, men’s. The duty rate will be 26.5 percent ad valorem and 29.8 cents per kg. The shirts fall within textile category designation 640. Based upon international textile trade agreements products of Korea and Costa Rica are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 355 at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division