The tariff classification of men’s shirts from Thailand

NY K84200 March 25, 2004 CLA-2-62:RR:NC:WA:355 K84200 CATEGORY: Classification TARIFF NO.: 6205.20.2065; 6205.30.2050 Ms. Alice Liu Atico International, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of men’s shirts from Thailand Dear Ms. Liu: In your letter dated March 15, 2004, you requested a classification ruling. You submitted three samples of men’s shirts, one fleece pullover and two woven shirts. The samples will be returned as you have requested. Sample B62A3624 is a man’s 100% woven cotton shirt featuring three quarter length sleeves with wide turned cuffs, a pointed collar, a full front left over right opening with seven buttons, a left chest pocket and a curved hemmed bottom. The shirt as submitted is sized “L”. The shirt is a solid color except for the contrasting colored cuffs. Sample B62A3702 is a man’s 65% polyester, 35% cotton woven shirt. The shirt is a yarn dyed striped shirt featuring a left over right full front opening with seven buttons, short sleeves, a button-down collar, a left chest pocket and a curved hemmed bottom. Although you submitted a garment identified as Style B62A3646, which is described as a men’s knit pullover, the sample has a right over left snap front closure which is indicative of a women’s garment. Please explain the discrepancy and submit the correct sample and the correct style number. The applicable subheading for style B62A3624 will be 6205.20.2065, HTS, which provides for Men’s or boys’ shirts: Of cotton: Other: Other: Other: Other: Other: Men’s. The duty rate will be 19.7% ad valorem. The applicable subheading for style B62A3702 will be 6205.30.2050, HTS, which provides for Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: With two or more colors in the warp and/or the filling: Men’s. The duty rate will be 29.1¢/kg plus 25.9% ad valorem. Style B62A3624 falls within textile category designation 340. Style B62A3702 falls within textile category designation 640. Based upon international textile trade agreements products of Thailand are subject to quota 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. 177). 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division