J85380 J8 Ruling Active

The tariff classification of shirt for boys’ wear from Viet Nam

Issued June 9, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6205.20.2060

Headings: 6205

Product description

Submitted style 91745, manufactured from chambray fabric of 100% cotton, is a shirt, characterized by a full-front, buttoned opening, by long sleeves with buttoned cuffs, by a pointed collar, and by a chest pocket on each of the fronts. As you have requested, the sample garment is being returned.

CBP rationale

The applicable subheading for the garment will be 6205.20.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, other, boys’, other.

Full text

NY J85380 June 9, 2003 CLA-2-62:RR:NC:TA:358 J85380 CATEGORY: Classification TARIFF NO.: 6205.20.2060 Patty Kittel Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of shirt for boys’ wear from Viet Nam Dear Ms. Kittel: In your letter dated June 3, 2003, written on behalf of Target Stores, you requested a classification ruling. Submitted style 91745, manufactured from chambray fabric of 100% cotton, is a shirt, characterized by a full-front, buttoned opening, by long sleeves with buttoned cuffs, by a pointed collar, and by a chest pocket on each of the fronts. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6205.20.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, other, boys’, other. The duty rate will be 19.8 per cent ad valorem. The shirt falls within textile category designation 340. Based upon international textile trade agreements products of Viet Nam may be 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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