The tariff classification of a woman's shirt from Sri Lanka

NY K84442 April 13, 2004 CLA-2-62:RR:NC:N3:360 K84442 CATEGORY: Classification TARIFF NO.: 6211.42.0054; 6211.42.0056 Mr. Marc D. Torrence V. Alexander & Co., Inc. P.O. Box 291929 Nashville, TN 37229-1929 RE: The tariff classification of a woman's shirt from Sri Lanka Dear Mr. Torrence: In your letter dated March 23, 2004, you requested a tariff classification ruling on behalf of OshKosh B'Gosh, Inc. The submitted sample will be returned to you as requested. Style L6126A is a woman’s shirt constructed from 100 percent cotton woven denim shirt. The shirt features long sleeves, a collar, one chest pocket, two pockets below the waist and a full front opening secured by four buttons. In your letter you have indicated that this garment will also be imported in 100 percent cotton woven canvas fabric under style number L6126B. The applicable subheading for style L6126A will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski0suits and swimwear; other garments: other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: with two or more colors in the warp and/or the filling. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for style L6126B will be 6211.42.0056, Harmonized tariff Schedule of the United States (HTS), which provides for track suits, ski0suits and swimwear; other garments: other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: other. The rate of duty will be 8.1 percent ad valorem. Both styles fall within textile category designation 341. Based upon international textile trade agreements products of Sri Lanka 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