L85467 L8 Ruling Active

The tariff classification of shirt and pants from China.

Issued June 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.63.3510, 6205.30.2070

Headings: 6204, 6205

Product description

The submitted samples are called a Costume Jacket and Pant that

CBP rationale

The applicable subheading for the long sleeve shirt will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s. The applicable subheading for the pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…trousers, bib and brace overalls, breeches and shorts…Of synthetic fibers: Other: Other: Other: Other, Trousers and breeches: Women’s.

Full text

NY L85467 June 28, 2005 CLA-2-62:RR:NC:3:353 L85467 CATEGORY: Classification TARIFF NO.: 6205.30.2070, 6204.63.3510 Mr. David H. Cahn Dynamic Hardware Concepts LLC 400 Leland Ave. Plainfield, NJ 07062 RE: The tariff classification of shirt and pants from China. Dear Mr. Cahn: In your letter dated May 26, 2005 you requested a classification ruling. The submitted samples are called a Costume Jacket and Pant that you state are constructed of knit fabric. Examination reveals the items to be a shirt and pants constructed of woven fabric. Further, costumes must be “not normal articles of apparel;” your merchandise is a normal article of apparel with silk screening that imparts the look of a martial arts uniform. The long sleeve shirt is constructed of woven 65% polyester, 35% cotton fabric, is fully finished, and features a collar, left over right full front button closure and two button closure chest patch pockets. The pants are constructed of woven 65% polyester, 35% cotton fabric, are fully finished, have no fly or pockets, and feature and elasticized tunnel waist. The applicable subheading for the long sleeve shirt will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s.” The duty rate will be 29.1 cents per kilogram plus 25.9 percent as valorem. The applicable subheading for the pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…trousers, bib and brace overalls, breeches and shorts…Of synthetic fibers: Other: Other: Other: Other, Trousers and breeches: Women’s.” The duty rate will be 28.6 percent ad valorem. The shirt falls within textile category designation 640; the pants fall within textile category designation 648. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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