The tariff classification of a men’s shirt from Viet Nam

NY J84956 June 4, 2003 CLA-2-62:RR:NC:WA:355 J84956 CATEGORY: Classification TARIFF NO.: 6205.20.2050 Me. J.L. Santana Aloyd Forwarding Co., Inc. 149-09 183rd Street Springfield Gardens, NY 11413 RE: The tariff classification of a men’s shirt from Viet Nam Dear Mr. Santana: In your letter received May 27, 2003, you requested a classification ruling on behalf of Americo, Inc. You submitted a sample of a men’s shirt, identified as style IW03. The garment is made of 100 percent cotton in both the woven and knit sections of the shirt. The shirt features a left over right full front opening with six buttons to provide closure. The two front woven panels feature two chest pockets with zippered closures. The pointed collar is made of woven denim fabric, as are the two front panels. There is woven denim fabric yoke. The back panel is made of knit fabric, as are the two long, buttoned cuff sleeves. The applicable subheading for style IW03 will be 6205.20.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of cotton, other, other, with two or more colors in the warp and/or the filling, other, men’s. The duty rate will be 19.8 percent ad valorem. Style IW03 falls within textile category designation 340. Based upon international textile trade agreements products of Viet Nam 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 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. 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