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The tariff classification of a mens’s woven shirt from China.
Issued April 4, 2012 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N208426 (April 4, 2012)
Tariff classification
HTS codes: 6205.20.2047
Headings: 6205
Product description
Style 8130000477 is a men’s shirt submitted in size large. The outer shell of the garment is constructed from 65% cotton, 35% acrylic, yarn dyed, plaid flannel fabric. The body and sleeves are fully lined with quilted, 100% nylon fabric with polyester nonwoven fiberfill batting. Style 8130000477 has a self-fabric point collar; a left over right full front opening with seven button closures; a patch pocket with a button closure on the left chest; long vented sleeves with button closures on the vents and on the cuffs; side seam pockets below the waist; and a curved, hemmed bottom. Although Style 8130000477 has a full quilted lining and pockets below the waist, the garment lacks sufficient features to be classified as a jacket in 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS) as you assert. Consequently,
CBP rationale
the applicable subheading for Style 8130000477 will be 6205.20.2047, 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
N208426 April 4, 2012 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6205.20.2047 Ms. Oralia Ruiz Sole Technology 20162 Windrow Drive Lake Forest, CA 92630 RE: The tariff classification of a mens’s woven shirt from China. Dear Ms. Ruiz: In your letter dated February 21, 2012, you requested a tariff classification ruling. As requested, the sample submitted will be returned. Style 8130000477 is a men’s shirt submitted in size large. The outer shell of the garment is constructed from 65% cotton, 35% acrylic, yarn dyed, plaid flannel fabric. The body and sleeves are fully lined with quilted, 100% nylon fabric with polyester nonwoven fiberfill batting. Style 8130000477 has a self-fabric point collar; a left over right full front opening with seven button closures; a patch pocket with a button closure on the left chest; long vented sleeves with button closures on the vents and on the cuffs; side seam pockets below the waist; and a curved, hemmed bottom. Although Style 8130000477 has a full quilted lining and pockets below the waist, the garment lacks sufficient features to be classified as a jacket in 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS) as you assert. Consequently, the applicable subheading for Style 8130000477 will be 6205.20.2047, 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 the 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, Thomas J. Russo Director National Commodity Specialist Division
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