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The tariff classification of a waiter’s shirt from Guatemala.
Issued May 5, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M82741 (May 5, 2006)
Tariff classification
HTS codes: 6205.30.2070
Headings: 6205
Product description
The sample will be returned to you as requested. The submitted sample, style 0980 is a waiter’s shirt made of woven 65% polyester/35% cotton fabric. The long sleeve garment has a mandarin collar and a full front double-breasted button closure that closes left over right. Chapter 62, Note 8 states “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.”
CBP rationale
The applicable subheading for the style 0980 will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s.
Full text
NY M82741 May 5, 2006 CLA-2-62:RR:NC:N3:353 M82741 CATEGORY: Classification TARIFF NO.: 6205.30.2070 Ms. Barbara Harwell V-Tex 1027 Busch Parkway Buffalo Grove, Illinois 60089 RE: The tariff classification of a waiter’s shirt from Guatemala. Dear Ms. Harwell: In your letter dated April 24, 2006 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 0980 is a waiter’s shirt made of woven 65% polyester/35% cotton fabric. The long sleeve garment has a mandarin collar and a full front double-breasted button closure that closes left over right. Chapter 62, Note 8 states “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.” The applicable subheading for the style 0980 will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), 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/kg + 25.9% 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/. 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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