The tariff classification of men’s shirts from Bangladesh

NY K86352 May 25, 2004 CLA-2-62:RR:NC:WA:355 K86352 CATEGORY: Classification TARIFF NO.: 6205.20.2065 Ms. Betty Coats KMart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of men’s shirts from Bangladesh Dear Ms. Coats: This letter is issued to replace NY ruling K85577 which contained an incorrect category number. The correct category is 340. The letter with corrections follows: In your letter dated April 27, 2004, you requested a classification ruling. You submitted two samples of men’s shirts which you identified as styles 4032 and 4033. The samples will be returned as you have requested. Style 4032 is made of a 100% cotton woven fabric shell with a lining of 100% cotton corduroy fabric. The garment features a full front left over right front opening secured with five metal snaps; a pointed collar, long sleeves with snapped cuffs; two side pockets at waist level; two front chest pockets with snapped flaps; and a curved hemmed bottom. Style 4033 is made of 100% cotton napped fabric. Although you state in your letter that there is a lining fabric, the submitted garment has no lining. We will consider the garment before us for classification. The garment features a left over right full front opening secured with a full length zipper; a pointed collar faced with corduroy fabric; long sleeves with buttoned sleeve vents and buttoned cuffs; two chest pockets with buttoned flaps; two side vents and a straight hemmed bottom. The applicable subheading for both style 4032 and style 4033 will be 6205.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ shirts: Of cotton: Other: Other: Other: Other: Men’s. The duty rate will be 19.7% ad valorem. Both styles fall within textile category designation 340. Based upon international textile trade agreements products of Bangladesh 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