The tariff classification of a man’s shirt from China

NY J82066 March 19, 2003 CLA-2-62:RR:NC:WA:355 J82066 CATEGORY: Classification TARIFF NO.: 6205.20.2035 Ms. Min Hong Vandegrift Forwarding Company, Inc. One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of a man’s shirt from China Dear Ms. Min: In your letter dated March 14, 2003, you requested a classification ruling on behalf of H&M Hennes & Mauritz. A sample of a man’s shirt, identified as style 653480 was submitted and will be returned as you have requested. The shirt, whose outer shell is made of 100 percent woven cotton corduroy fabric has a quilted lining made of 100 percent nylon, The garment features a pointed collar with a tab, a full frontal left over right opening which is secured shut by five metal buttons. It has two pockets at the hip, two patch pockets with flaps and buttons closures on the chest, an interior zippered pocket, long sleeves with buttoned cuffs and a curved hemmed bottom. The applicable subheading for style 653480 will be 6205.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of cotton, other, other, corduroy, men’s. The duty rate will be 19.8 percent ad valorem. Style 653480 falls within textile category designation 340. Based upon international textile trade agreements products of China 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