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The tariff classification of a men’s woven shirt from China.
Issued September 7, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N118468 (September 7, 2010)
Tariff classification
HTS codes: 6205.20.2047
Headings: 6205
Product description
As requested, your sample will be returned. Item 067-0403 is a men’s woven shirt, submitted in size Medium, that is constructed from an outer shell of 100% cotton, brushed flannel fabric. The body and sleeve linings are of 100% polyester, quilted taffeta with lightweight polyfill batting. The garment has a self-fabric spread collar; a left over right full front opening with six snap closures; long, vented sleeves with snap closures on the cuffs; two patch pockets on the chest with flaps and snap closures; a rear yoke; self-fabric tabs with two snap closures on each side; and a curved, hemmed bottom. Although you request classification of Item 067-0403 as a jacket in HTSUS 6201.92.2051, the garment lacks three jacket features. The snaps are not oversized, as
CBP rationale
the applicable subheading for Item 067-0403 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.
Full text
N118468 September 7, 2010 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6205.20.2047 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a men’s woven shirt from China. Dear Ms. Greener: In your letter dated August 3, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Item 067-0403 is a men’s woven shirt, submitted in size Medium, that is constructed from an outer shell of 100% cotton, brushed flannel fabric. The body and sleeve linings are of 100% polyester, quilted taffeta with lightweight polyfill batting. The garment has a self-fabric spread collar; a left over right full front opening with six snap closures; long, vented sleeves with snap closures on the cuffs; two patch pockets on the chest with flaps and snap closures; a rear yoke; self-fabric tabs with two snap closures on each side; and a curved, hemmed bottom. Although you request classification of Item 067-0403 as a jacket in HTSUS 6201.92.2051, the garment lacks three jacket features. The snaps are not oversized, as you state, but are typical for garments of this type. Consequently, the applicable subheading for Item 067-0403 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 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
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