The tariff classification of women's corduroy shirts from China

NY I89624 December 31, 2002 CLA-2-62:RR:NC:N3:360 I89624 CATEGORY: Classification TARIFF NO.: 6206.90.0040 Ms. Stacy Weinberg Dieve Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue 33rd Floor New York, NY 10167-3367 RE: The tariff classification of women's corduroy shirts from China Dear Ms. Weinberg Dieve: In your letter dated December 26, 2002, you requested a tariff classification ruling on behalf of Crystal Group. The sample submitted with your request will be returned to you under separate cover. Style 5283 is a woman’s shirt constructed from knit and woven fabric components. The front and back panels are composed of 55% ramie and 45% cotton woven corduroy fabric while the sleeves are composed of 85% acrylic and 15% wool knitted fabric. The garment extends from the shoulders to slightly below the waist and features long sleeves, a full frontal opening with five button closure, two breast pockets with flaps and button closures, a shirt-type collar, and a banded bottom with non-adjustable tabs. The applicable subheading for style 5283 will be 6206.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of other textile materials, other. Effective January 1, 2003, the rate of duty will be 6.7 percent ad valorem. Style 5283 falls within textile category designation 840. Based upon international textile trade agreements products of China are currently not 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division