The tariff classification of a woman’s shirt from China

N009947 April 27, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0054 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a woman’s shirt from China Dear Ms. Shira: In your letter dated April 17, 2007, you requested a classification ruling on behalf of United Retail, Inc. Your sample will be returned as requested. Submitted sample, style #210922, is a woman’s shirt constructed from 99% cotton and 1% spandex denim woven fabric. The garment features a collar, long sleeves with buttoned cuffs, two chest pockets with buttoned flaps, two pockets at the waist, full front opening secured by six buttons and a banded bottom. In your letter you suggest a classification of subheading 6202.92.2061, HTSUS. Style 210922 is properly classified under subheading 6211.42.0054, HTSUS. The garment lacks three jacket features. In the absence of compelling information to the contrary, merchandise is not considered to be a jacket. The applicable subheading for the style 210922 will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: with two or more colors in the warp and/or filling. The duty rate will be 8.1 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/. Style 210922 falls within textile category 341. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division