The tariff classification of men’s shirts and pants from various countries

NY G89258 April 24, 2001 CLA-2-62:RR:NC:WA:355 G89258 CATEGORY: Classification TARIFF NO.: 6203.43.4010; 6205.30.2070 Ms. Kim Duvall VF Imagewear (West) 545 Marriott Drive Nashville, TN 37214 RE: The tariff classification of men’s shirts and pants from various countries Dear Ms. Duvall: In your letter received April 18, 2001, you requested a classification ruling. You submitted samples of men’s garments, two men’s pants, styles PT 10 and PT 20, and two men’s shirts, styles SP 14 and SP 24, which will be returned. All of the garments are made of a woven fabric containing 65 percent polyester and 35 percent cotton fiber. The shirts are of a light blue fabric and the pants are dark blue in color. Styles PT 10 and PT 20 feature long legs which are not hemmed, two front slash pockets, two back pockets, one of which is buttoned, a zippered fly, a waistband which is fastened with one button and seven belt loops. The only visible difference between these two styles is the belt loops are positioned differently on each style. On style PT 20, the three belt loops in the back of the pants are positioned more closely together towards the back seat seam. Shirt style SP 14 features a pointed collar, two front breast pockets with button closures, a full frontal opening which is fastened with six buttons and one snap at the neck opening, a curved hemmed bottom and long sleeves with buttoned cuffs. Shirt style SP 24 is identical in every aspect except that it has short sleeves. The applicable subheading for styles PT 10 and PT 20 will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, other, trousers and breeches, men’s. The duty rate will be 28.4 percent ad valorem. The applicable subheading for styles SP 14 and SP 24 will be 6205.30.2070, which provides for men’s or boys’ shirts, of man-made fibers, other, other, other, other, men’s. The duty rate will be 29.6 cents/kg plus 26.4 percent ad valorem. Styles PT 10 and PT 20 fall within textile category designation 647. Styles SP 14 and SP 24 fall within textile category designation 640. Based upon international textile trade agreements these products may be 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 Camille Ferraro at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division