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

N064861 July 9, 2009 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6205.30.2050 Ms. Grace Wojdat Vandergrift Forwarding Co., Inc. 180 East Ocean Boulevard, Suite 270 Long Beach, CA 90802 RE: The tariff classification of a men’s woven shirt from China Dear Ms. Wojdat: In your letter dated June 11, 2009, you requested a tariff classification ruling on behalf of C.F.L. Enterprise Ltd. As requested, your sample is being returned. Style 81014 is a men’s shirt that is constructed from yarn dyed woven fabric. The shirt features a button down collar; a left over right full front opening with seven button closures; two patch pockets on the chest with flaps and button closures; long vented sleeves with button closures on the vents and on the cuffs; a partial lining of mesh knit fabric on the back panel; mesh lined gussets for ventilation located near each armhole on the rear panel; a hanger loop below the rear neckline; and a curved, hemmed bottom. The shirt will be imported in sizes S-M-L. You state that Style 81014 is made of 70% bamboo, 30% cotton woven fabric. Your laboratory analysis identifies the fabric as “bamboo viscose.” For purposes of this ruling, therefore, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo. Consequently, the applicable subheading for Style 81014 will be 6205.30.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of man-made fibers: other: other: other: with two or more colors in the warp and/or the filling: 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/. 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