The tariff classification of a men’s reversible woven shirt from China.
Issued April 30, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6205.30.2070
Headings: 6205
Product description
As requested, your sample will be returned. Style 05D2HH – “Jintt” is a men’s reversible shirt, submitted in size large. One side of the garment is constructed from 99% cotton, 1% elastane, woven, yarn dyed plaid fabric. The other side is constructed from 100%, polyester, plain woven fabric with a printed design. The shirt has a lightweight, polyester fiberfill batting in the body and sleeves. The garment features a self-fabric point collar; a full front opening with seven reversible snap closures; long, vented sleeves with self-fabric cuffs; reversible snap closures on the cuffs; a patch pocket on the left chest on the plaid side with a flap and a snap closure; slant opening, inset pockets below the waist on the printed side; a rear yoke on the plaid side; and a curved, hemmed bottom. Because this is a reversible garment, each side is considered equally useable and functional. Consequently, neither side imparts the essential character to the garment. 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.
CBP rationale
The applicable subheading for Style 05D2HH – “Jintt” 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: other: men’s.
Full text
N240223 April 30, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6205.30.2070 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a men’s reversible woven shirt from China. Dear Ms. Orzol: In your letter dated March 25, 2013 you requested a tariff classification ruling. As requested, your sample will be returned. Style 05D2HH – “Jintt” is a men’s reversible shirt, submitted in size large. One side of the garment is constructed from 99% cotton, 1% elastane, woven, yarn dyed plaid fabric. The other side is constructed from 100%, polyester, plain woven fabric with a printed design. The shirt has a lightweight, polyester fiberfill batting in the body and sleeves. The garment features a self-fabric point collar; a full front opening with seven reversible snap closures; long, vented sleeves with self-fabric cuffs; reversible snap closures on the cuffs; a patch pocket on the left chest on the plaid side with a flap and a snap closure; slant opening, inset pockets below the waist on the printed side; a rear yoke on the plaid side; and a curved, hemmed bottom. Because this is a reversible garment, each side is considered equally useable and functional. Consequently, neither side imparts the essential character to the garment. 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. The applicable subheading for Style 05D2HH – “Jintt” 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: 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 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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