The tariff classification of a woman's shirt from the Philippines

NY K83978 April 7, 2004 CLA-2-62:RR:NC:N3:360 K83978 CATEGORY: Classification TARIFF NO.: 6206.30.3010 Mr. Djibril Makalou Ann Taylor 1372 Broadway 5th Floor New York, NY 10018 RE: The tariff classification of a woman's shirt from the Philippines Dear Mr. Makalou: In your letter dated March 12, 2004, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested. Style 59-110453 is a woman’s shirt constructed from 98 percent cotton and 2 percent spandex woven fabric. The shirt features long sleeves with buttoned cuffs, a collar, two zippered chest pockets and a full front opening secured by seven buttons. This garment will also be imported in petite sizes under style number 69-112907. The applicable subheading for style 59-110453 will be 6206.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: with two or more colors in the warp and/or the filling: women’s. The rate of duty will be 15.4 percent ad valorem. Style 59-110453 falls within textile category designation 341. Based upon international textile trade agreements products of the Philippines 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