The tariff classification of a men’s reversible woven shirt from China.

N037056 September 30, 2008 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6205.30.2070 Mr. Patrick Pascarella Viking Sea / Air Freight, Inc. 486 Sunrise Highway Rockville Centre, NY 11570 RE: The tariff classification of a men’s reversible woven shirt from China. Dear Mr. Pascarella: In your letter dated August 27, 2008, you requested a tariff classification ruling on behalf of Presidio International, Inc. As requested, your sample will be returned. Style J6C682CO is a men’s reversible woven shirt, submitted in size Medium. One side of the garment is constructed from 100% nylon, woven fabric that is quilted to a lightweight non-woven batting. The other side is constructed from 100% cotton, woven, yarn dyed flannel fabric. The garment has a spread collar; a full front opening with seven reversible snap closures; long, vented sleeves with self-fabric cuffs; reversible snap closures on the sleeve vents and on the cuffs; two patch pockets with flaps and snap closures on the chest on the nylon side of the garment only; and a curved, hemmed bottom. When determining the classification of reversible garments that are composed of different materials on each side, Customs has determined that neither of the materials imparts the essential character to the garment, as each side is equally useable and functional. Therefore, in accordance with General Rule of Interpretation (GRI) 3(c), the garment is classified in the heading which occurs last in numerical order among those which equally merit consideration. Although you identify the garment as a jacket, Style J6C682CO lacks the character of an outerwear jacket. The styling, cut, and features do not support a finding that this item is an outerwear jacket that is designed for wear over all other clothing for protection against the elements. Consequently, the applicable subheading for Style J6C682CO 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: men’s. The duty rate will be 29.1¢/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/. Style J6C682CO falls within textile category designation 640. 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division