The tariff classification of a woman's shirt-jacket from China

NY K82924 February 13, 2004 CLA-2-62:RR:NC:N3:360 K82924 CATEGORY: Classification TARIFF NO.: 6211.49.9050 Ms. Lisa E. Girvin Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a woman's shirt-jacket from China Dear Ms. Girvin: In your letter dated January 28, 2004, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested. Item number 006-2774 is a woman’s shirt-jacket constructed from 100 percent linen woven fabric. The garment features long sleeves with buttoned cuffs, a hood, two front pockets below the waist, two adjustable side tabs at the bottom and a full front zippered opening. This garment will also be imported in petite, tall and plus sizes under item numbers 006-2775, 006-2776 and 006-2777. In your letter you suggest classification of this garment under subheading 6202.99.9061. Item 006-2774 is a hybrid garment possessing features of both a shirt and a jacket, however it does not possess sufficient features to be classified as a jacket. The garment is correctly classified as a shirt under heading 6211.49.9050, HTS. The applicable subheading for item number 006-2774 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. The rate of duty will be 7.3 percent ad valorem. The shirt falls within textile category designation 840. Based upon international textile trade agreements products of China are not currently subject to quota restraints or visa requirements. 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