The tariff classification of a woman's shirt from China

NY K83486 March 23, 2004 CLA-2-62:RR:NC:N3:360 K83486 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Mr. Roc Chen Amelotte International Corporation 1359 Broadway Suite 612A New York, NY 10018 RE: The tariff classification of a woman's shirt from China Dear Mr. Chen: In your letter dated February 24, 2004, you requested a ruling on tariff classification. The submitted sample, style 011310, is a woman’s shirt composed of knit and woven components. The back panel and sleeves are constructed from 100 percent acrylic knit fabric and the front panels, collar and belt are constructed from 100 percent cotton woven corduroy fabric. The shirt features long sleeves, a standup collar secured with a snap closure, a full front zippered opening and a self-fabric belt with buckle. Because the garment is constructed of both knitted and woven components, it is considered a composite good, and based upon General Rules of Interpretation (GRI) 3(b) classified by the component that provides the essential character. In this case, because the entire front of the garment consists of the woven fabric that is the component which imparts the essential character to the garment. The garment will be classified in Chapter 62 under heading 6206, HTS. The applicable subheading for style 011310 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: other: women’s. The rate of duty will be 15.4 percent ad valorem. Style 011310 falls within textile category designation 341. Based upon international textile trade agreements products of China 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