The tariff classification of a woman’s shirt from China

NY L87556 September 26, 2005 CLA-2-62:RR:NC:N3:360 L87556 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Ms. Tana Stover Cutter & Buck 4001 Oakdale Avenue SW Renton, WA 98055 RE: The tariff classification of a woman’s shirt from China Dear Ms. Stover: In your letter dated September 12, 2005, you requested a classification ruling. The submitted sample will be returned to you as requested. Style LCO09314 is a woman’s shirt constructed from 95 percent cotton and 5 percent spandex woven fabric. The shirt features long hemmed sleeves, a collar, two chest pockets with flaps and a full front opening secured by five buttons. You have suggested that this garment is classifiable as a shirt under subheading 6206.30.3010, HTS. We agree that the garment is classifiable as a shirt but not under the subheading you provided because the garment is not constructed from fabric with two or more colors in the warp and/or filling. Accordingly, the applicable subheading for style LCO09314 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 duty rate will be 15.4 percent ad valorem. Style LCO09314 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