The tariff classification of a woman's shirt from Hong Kong

NY L81059 January 11, 2005 CLA-2-62:RR:NC:N3:360 L81059 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a woman's shirt from Hong Kong Dear Mr. Stack: In your letter dated December 23, 2004, you requested a tariff classification ruling on behalf of Item Eyes, Inc. The submitted sample will be returned to you as requested. Style 44203 is a woman’s shirt constructed from 97 percent cotton and 3 percent spandex woven fabric. The shirt features ¾ length sleeves, a collar, buttoned tabs at the bottom and a front zippered opening. It is your contention that this garment is correctly classifiable as a suit-type jacket with a zipper classifiable under heading 6211, HTS. The garment lacks the tailoring of a suit-type jacket and has the overall appearance of a shirt of heading 6206, HTS. The applicable subheading for style 44203 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 44203 falls within textile category designation 341. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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