N059935 N0 Ruling Active

The tariff classification of a men’s woven shirt from Bangladesh

Issued June 4, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6205.20.2047

Headings: 6205

Product description

As requested, your sample is being returned. Item MF9RT13059YM is a men’s shirt constructed of a shell composed of 100% cotton, woven yarn dyed, flannel fabric with a full lining of 100% cotton, jersey knit fabric. Item MF9RT13059YM has a spread collar, a left over right full front opening with seven button closures, long sleeves with button closures on the vents and on the cuffs, a 100% cotton jersey knit hood with a drawstring, two patch pockets on the chest with flaps and button closures, side seam pockets below the waist, and a curved hemmed bottom. The shirt will be imported in sizes S-XL. Although you request classification of Item MF9RT13059YM as a jacket in 6201.92.2051, the garment lacks sufficient features to be classified as a jacket. Consequently,

CBP rationale

Corporation 3333 Beverly Road. A3-369B Hoffman Estates, IL 60179 RE: The tariff classification of a men’s woven shirt from Bangladesh Dear Mr. Walton: In your letter dated May 4, 2009, you requested a tariff classification ruling. As requested, your sample is being returned. Item MF9RT13059YM is a men’s shirt constructed of a shell composed of 100% cotton, woven yarn dyed, flannel fabric with a full lining of 100% cotton, jersey knit fabric. Item MF9RT13059YM has a spread collar, a left over right full front opening with seven button closures, long sleeves with button closures on the vents and on the cuffs, a 100% cotton jersey knit hood with a drawstring, two patch pockets on the chest with flaps and button closures, side seam pockets below the waist, and a curved hemmed bottom. The shirt will be imported in sizes S-XL. Although you request classification of Item MF9RT13059YM as a jacket in 6201.92.2051, the garment lacks sufficient features to be classified as a jacket. Consequently, the applicable subheading for Item MF9RT130159YM will be 6205.20.2047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, of cotton, other: other: other: with two or more colors in the warp and/or the filling: napped. The duty rate will be 19.7% 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/.

Full text

N059935 June 4, 2009 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6205.20.2047 Mr. Jeffrey J. Walton Imports Dept. 733IMP Sears Holding Corporation 3333 Beverly Road. A3-369B Hoffman Estates, IL 60179 RE: The tariff classification of a men’s woven shirt from Bangladesh Dear Mr. Walton: In your letter dated May 4, 2009, you requested a tariff classification ruling. As requested, your sample is being returned. Item MF9RT13059YM is a men’s shirt constructed of a shell composed of 100% cotton, woven yarn dyed, flannel fabric with a full lining of 100% cotton, jersey knit fabric. Item MF9RT13059YM has a spread collar, a left over right full front opening with seven button closures, long sleeves with button closures on the vents and on the cuffs, a 100% cotton jersey knit hood with a drawstring, two patch pockets on the chest with flaps and button closures, side seam pockets below the waist, and a curved hemmed bottom. The shirt will be imported in sizes S-XL. Although you request classification of Item MF9RT13059YM as a jacket in 6201.92.2051, the garment lacks sufficient features to be classified as a jacket. Consequently, the applicable subheading for Item MF9RT130159YM will be 6205.20.2047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, of cotton, other: other: other: with two or more colors in the warp and/or the filling: napped. The duty rate will be 19.7% 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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