The tariff classification of a woman’s shirt from China

NY L83656 April 22, 2005 CLA-2-62:RR:NC:N3:360 L83656 CATEGORY: Classification TARIFF NO.: 6206.30.3010 Ms. Donna Arloro McNaughton Apparel Group Inc. 498 Seventh Avenue 9th Floor New York, NY 10018 RE: The tariff classification of a woman’s shirt from China Dear Ms. Arloro: In your letter dated March 29, 2005, you requested a tariff classification ruling on behalf of Norton. The submitted sample will be returned to you as requested. Style JDAXASUR is a woman’s shirt composed of knit and woven components. The back panel and sleeves are constructed from 85 percent cotton and 15 percent spandex knit fabric and the front panels and collar are constructed from 69 percent cotton, 28 percent polyester and 3 percent spandex woven fabric. The garment features long sleeves with turnback cuffs, a collar, two flapped chest pockets with snap closures, a self-fabric belt-like tab that snaps onto the back panel and a full front opening secured by seven snap closures. The woven component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the garment is classified under the heading for women’s blouses. The applicable subheading for style JDAXASUR will be 6206.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: with two or more colors in the warp and/or the filling: women’s. The duty rate will be 15.4 percent ad valorem. Style JDAXASUR 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. 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division