The tariff classification of men’s woven flannel shirts from Korea.
Issued February 25, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6205.20.2046
Headings: 6205
Product description
As requested, your samples will be returned. Style Q405410W19 is a men’s fully lined shirt. The outer shell is constructed from 100% cotton, yarn dyed flannel fabric. The lining is 100% nylon with polyfill batting. The shirt features a self-fabric point collar, a full front opening with five button closures, long sleeves with buttoned cuffs, two chest pockets with buttoned flaps, a single back panel with a rear shoulder yoke, side seam pockets below the waist; and a straight, hemmed bottom with side vents. Style Q405410W19C is a men’s fully lined shirt. The outer shell is constructed from 100% cotton, yarn dyed flannel fabric. The lining is 100% nylon with polyfill batting. The shirt features a self-fabric point collar, a full front opening with seven button closures, long sleeves with buttoned cuffs, two chest pockets with buttoned flaps, a single back panel with a rear shoulder yoke, side seam pockets below the waist; and a straight, hemmed bottom with side vents.
CBP rationale
The applicable subheading for Styles Q405410W19 and Q405410W19C will be 6205.20.2046, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, napped.
Full text
NY L82034 February 25, 2005 CLA-2-62:RR:NC:TA:N3:356 L82034 CATEGORY: Classification TARIFF NO.: 6205.20.2046 Mr. Trace Garrett Ms. Patty Kittel Target Customs Brokers, Inc. 1000 Nicollet Mall, TPN-0430 Minneapolis, MN 55403 RE: The tariff classification of men’s woven flannel shirts from Korea. Dear Mr. Garrett and Ms. Kittel: In your letter dated January 20, 2005, you requested a tariff classification ruling. As requested, your samples will be returned. Style Q405410W19 is a men’s fully lined shirt. The outer shell is constructed from 100% cotton, yarn dyed flannel fabric. The lining is 100% nylon with polyfill batting. The shirt features a self-fabric point collar, a full front opening with five button closures, long sleeves with buttoned cuffs, two chest pockets with buttoned flaps, a single back panel with a rear shoulder yoke, side seam pockets below the waist; and a straight, hemmed bottom with side vents. Style Q405410W19C is a men’s fully lined shirt. The outer shell is constructed from 100% cotton, yarn dyed flannel fabric. The lining is 100% nylon with polyfill batting. The shirt features a self-fabric point collar, a full front opening with seven button closures, long sleeves with buttoned cuffs, two chest pockets with buttoned flaps, a single back panel with a rear shoulder yoke, side seam pockets below the waist; and a straight, hemmed bottom with side vents. The applicable subheading for Styles Q405410W19 and Q405410W19C will be 6205.20.2046, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, napped. The duty rate will be 19.7 percent ad valorem. Styles Q405410W19 and Q405410W19C fall within textile category designation 340. 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. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a men’s woven shirt from Bangladesh
The tariff classification of a men’s hooded shirt from India
The tariff classification of men’s shirts from China and Hong Kong.
Classification and country of origin determination for a man’s shirt jacket; 19 CFR 102.21(c)(4)
Classification of Apparel Articles Made from Fabric Commercially Unavailable in the U.S.; U.S. Caribbean Basin Trade Partnership Act; Subheading 9820.11.27, HTSUS; Dear Mr. Sekin: This is in response to your letter dated September 12, 2003, requesting a binding ruling on the classification and eligibility of apparel articles made from certain cotton fabric for duty-free treatment under the United States-Caribbean Basin Trade Partnership Act (CBTPA). This request was made on behalf of George Wu, Inc. You submitted samples of the garments for our examination. FACTS: The fabrics of the garment submitted are stated to be made from 21NM single ring-spun yarns of different colors, classified in HTS 5208.43.00, of 2x2. twill weave construction, and weighing less than 200 grams per square meter. You state that the fabric is formed in China. You indicate that the fabric will be cut and assembled into men’s pants, pajamas, men’s shirts, and women’s pants, in Nicaragua. You also state that
The tariff classification of a men’s flannel shirt from Nicaragua
The tariff classification of a boy’s hooded shirt from Bangladesh
The tariff classification of men’s shirts from India
The tariff classification of men’s shirts from India
The tariff classification of a woman’s cardigan and a man’s jacket from Vietnam
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →