The tariff classification of women’s shirts from China

NY L87049 September 20, 2005 CLA-2-62:RR:NC:N3:360 L87049 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Richard Roberts Import Compliance Coordinator Paul Davril Inc. 5401 South Soto Street Vernon, CA 90058 RE: The tariff classification of women’s shirts from China Dear Mr. Roberts: In your letter dated August 18, 2005, you requested a classification ruling. The submitted sample, style 6616080, is a women’s shirt made from knitted and woven fabric components. The knitted portion consists of the collar, sleeves and the lower portion of the front and back panels and is 92% cotton and 8% spandex. The woven fabric is 97% polyester and 3% spandex and comprises the remainder of the garment. The pullover features cap sleeves, a pointed collar, a partial placket secured by six buttons and a hemmed bottom. The sides of the garment are ruched and there is a screen printed design on the lower front panel. This garment is a composite good composed of woven and knit components. Based on the surface area, weight and value information you submitted, neither the knit nor the woven portion imparts the essential character to the garment. In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. Therefore, classification will be in the heading which occurs last, the subheading for woven shirts in chief weight of man-made fibers. The applicable subheading for style 6616080 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The duty rate will be 26.9 percent ad valorem. Style 6616080 falls within textile category designation 641. 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