The tariff classification of a woman's shirt from China

NY K81630 December 18, 2003 CLA-2-62:RR:NC:N3:360 K81630 CATEGORY: Classification TARIFF NO.: 6211.49.9050 Mr. Anthony LoPresti S.J. Stile Associates LTD. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman's shirt from China Dear Mr. LoPresti: In your letter dated December 4, 2003, you requested a tariff classification ruling on behalf of Item Eyes Inc. The submitted sample, style 42218B, is a woman’s shirt constructed from 100 percent ramie woven fabric. The shirt features ¾ length sleeves with buttoned tabs, a collar, side tabs, two pockets below the waist and a full front opening secured by six buttons. In your letter you suggest classification of this garment as a jacket under subheading 6204.39.8060, HTS. This garment is properly classified as a woman’s shirt under heading 6211 (HTS) as it does not possess the construction and tailoring features associated with garments classified as suit-type jackets. The applicable subheading for style 42218B will be 6211.49.9050, 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 other textile materials: other: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The rate of duty will be 7.4 percent ad valorem. Effective January 1, 2004, the duty rate will be 7.3 percent ad valorem. Style 42218B falls within textile category designation 840. Based upon international textile trade agreements products of China are currently not 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