The tariff classification of a woman's shirt from Taiwan

NY G86993 February 28, 2001 CLA-2-62:RR:NC:N3:360 G86993 CATEGORY: Classification TARIFF NO.: 6211.42.0054 Waiyan MacMillan North Coast Industries 20 Liberty Ship Way Sausalito, CA 94965 RE: The tariff classification of a woman's shirt from Taiwan Dear Sir or Madame: In your letter dated February 6, 2001, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 1JR-39 is a woman’s shirt constructed from 100 percent cotton denim woven fabric. The shirt features long sleeves with buttoned cuffs, a collar, two pockets below the waist, side vents and a full front opening secured by seven buttons. The pockets are embellished with decorative stitching. The applicable subheading for style 1JR-39 will be 6211.42.0054, 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: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: with two or more colors in the warp and/or the filling. The rate of duty will be 8.2 percent ad valorem. Style 1JR-39 falls within textile category designation 341. Based upon international textile trade agreements products of Taiwan are currently subject to quota restraints 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 Patricia Schiazzano at 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division