The tariff classification of women's shirts from Hong Kong

NY J88895 October 21, 2003 CLA-2-62:RR:NC:N3:360 J88895 CATEGORY: Classification TARIFF NO.: 6206.30.3040; 6211.42.0054 Ms. Diane M. Bonvissuto D. Hauser, Inc. One Cross Island Plaza Suite 310 Rosedale, NY 11422 RE: The tariff classification of women's shirts from Hong Kong Dear Ms. Bonvissuto: In your letter dated September 24, 2003, you requested a tariff classification ruling on behalf of Rafaella Sportswear Inc. The samples submitted with your request will be returned to you under separate cover. Style RO0190 is a women’s tailored shirt constructed from 98 percent cotton and 2 percent spandex woven fabric. The shirt features a shirt collar, front and rear yokes, long sleeves with button cuffs, two chest pockets, a full front opening secured by five button closures and a hemmed bottom. Style R00216 is a women’s shirt constructed from 94 percent cotton and 6 percent spandex woven fabric. The shirt is similar in design to style RO0190 but differs in color and the type of buttons used. Style RE0194 is a women’s shirt constructed from 100 percent cotton denim fabric. The garment features a shirt collar, front and rear yokes, long sleeves with button cuffs, chest pockets with flaps and button closures, a full front zippered opening and pockets below the waist. In your letter you suggest classification under subheading 6202.92.2061, HTS, for style RE0194. Style RE0194 however, is properly classified as a shirt under subheading 6211.42.0054, HTS. The garment is a hybrid garment possessing features of both a shirt and a jacket, but it does not possess sufficient features for classification as a jacket. The applicable subheading for styles R00190 and RO0216 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: women’s. The rate of duty will be 15.5 percent ad valorem. The applicable subheading for style RE0194 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…excluded from heading 6206: with two or more colors in the warp and/or the filling. The rate of duty will be 8.2 percent ad valorem. All three garments fall within textile category designation 341. Based upon international textile trade agreements products of Hong Kong 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