The tariff classification of women's shirts from Macau

NY J87488 September 29, 2003 CLA-2-62:RR:NC:N3:360 J87488 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Mr. Doug Hyland Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of women's shirts from Macau Dear Mr. Hyland: In your letter dated August 28, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style HL80033 is a women’s upper body garment consisting of knitted and woven components. The sleeves and back panel are made from 60% cotton/40% acrylic knitted fabric. The front panels are made from 100% cotton woven fabric. The garment features long sleeves with ribbed knit cuffs, a funnel-type collar, a full front zippered opening, a ribbed knit waistband, two chest pockets with flaps secured by buttons and two pockets below the waist. 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. In this case, the fabric of the front panels provides the essential character; therefore, the garment is considered to be of woven fabric. In your letter you suggest classification under subheading 6202.92.2061, HTS, as a jacket. Style HL80033 however is classifiable as a shirt under heading 6211, HTS. The garment is a hybrid possessing features of both a shirt and a jacket; however it lacks sufficient features to be considered a jacket and it does not possess the characteristics of garments classifiable under heading 6202, HTS. The applicable subheading for style HL80033 will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The rate of duty will be 8.2 percent ad valorem. Style HL80033 falls within textile category designation 341. Based upon international textile trade agreements products of Macau are 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