The tariff classification of a woman's shirt from Taiwan

NY J84170 June 6, 2003 CLA-2-62:RR:NC:N3:360 J84170 CATEGORY: Classification TARIFF NO.: 6211.43.0060 Ms. Elizabeth M. Cantu J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a woman's shirt from Taiwan Dear Ms. Cantu: In your letter dated May 23, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Lot number 3409 is a woman’s shirt composed of knit and woven components. The back panel, sleeves and collar are constructed from 100 percent cotton knit fabric. The front panels are constructed from 100 percent nylon quilted woven fabric. The garment features long sleeves, a mock neck , two pockets below the waist and a full front zippered opening. The woven component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, and based upon GRI 3(b) classified by the component that provides the essential character, therefore, the garment is considered to be of woven fabric. You have asserted classification of this garment under heading 6211, HTS, as a jacket. The correct classification of this style is under heading 6211, HTS, as a shirt. The garment is commercially known as a shirt-jacket, a hybrid garment, which lacks sufficient characteristics to be considered a jacket. The applicable subheading for the shirt will be 6211.43.0060, 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 man-made fibers: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The rate of duty will be 16.1 percent ad valorem. The shirt falls within textile category designation 641. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.). 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