The tariff classification of a men’s napped shirt from Taiwan
Issued May 3, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6205.20.2046
Headings: 6205
Product description
You submitted a sample of style 2019313, a men’s long sleeved shirt. The garment is made of a quilted fabric comprised of 100 percent woven cotton napped fabric as the shell or outer fabric, polyfill and an inner fabric made of 100 percent nylon. The napped fabric weighs 4.5 ounces and the fill weighs 3 ounces. We assume these weights are per square yard. The garment features a full frontal opening with snaps for closure, long sleeves with snap cuffs, a pointed collar, two side seam pockets, two side vents and a straight hemmed bottom.
CBP rationale
The applicable subheading for style 2019313 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, other, with two or more colors in the warp and/or the filling, napped, men’s.
Full text
NY I80908 May 3, 2002 CLA-2-62:RR:NC:WA:355 I80908 CATEGORY: Classification TARIFF NO.: 6205.20.2046 Ms. Dana Mobley J.C. Penney Purchasing Corp. P.O. Box 10001 Dallas, TX 75301 RE: The tariff classification of a men’s napped shirt from Taiwan Dear Ms. Mobley: In your letter dated April 22, 2002, you requested a classification ruling. You submitted a sample of style 2019313, a men’s long sleeved shirt. The garment is made of a quilted fabric comprised of 100 percent woven cotton napped fabric as the shell or outer fabric, polyfill and an inner fabric made of 100 percent nylon. The napped fabric weighs 4.5 ounces and the fill weighs 3 ounces. We assume these weights are per square yard. The garment features a full frontal opening with snaps for closure, long sleeves with snap cuffs, a pointed collar, two side seam pockets, two side vents and a straight hemmed bottom. The applicable subheading for style 2019313 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, other, with two or more colors in the warp and/or the filling, napped, men’s. The duty rate will be 20 percent ad valorem. Style 983213271 falls within textile category designation 340. Based upon international textile trade agreements products of Taiwan 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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