The tariff classification of a woman’s shirt from Taiwan

NY M81856 April 13, 2006 CLA-2-62:RR:NC:N3:360 M81856 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Mr. John F. McManus ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of a woman’s shirt from Taiwan Dear Mr. McManus: In your letter dated March 29, 2006, you requested a tariff classification ruling on behalf of Prominent USA LLC. The submitted sample will be returned to you as requested. Style GB-342 is a woman’s shirt constructed from 100 percent polyester woven fabric. The shirt features long sleeves with buttoned cuffs, a collar, two chest flaps, shoulder pads, a lining, side vents and a full front opening secured by six buttons. You have indicated in your letter that when imported this garment will have a lining. The applicable subheading for the shirt will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The shirt 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