N242448 N2 Ruling Active

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

Issued June 21, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6205.20.2051

Headings: 6205

Product description

As requested, your sample will be returned. Item #6529-3309 “Gas Light Jacket” is a men’s shirt submitted in size Medium. The outer shell of the garment is constructed from 100% cotton, yarn dyed, plaid fabric. The body and sleeves are fully lined with quilted, 100% polyester fabric with nonwoven fiberfill batting. Item #6529-3309 has a lined, self-fabric hood with fiberfill batting and a drawstring closure; a left over right full front opening with seven snap closures; long vented sleeves with a snap on the vents and two snaps on the cuffs; two patch pockets on the chest with flaps and snap closures; zippered side entry pockets below the waist; and a curved, hemmed bottom. Although Item #6529-3309 has a full quilted lining and pockets below the waist, the garment lacks sufficient features to be classified as a jacket. Consequently,

CBP rationale

the applicable subheading for Item #6529-3309 will be 6205.20.2051, 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: Not napped.

Full text

N242448 June 21, 2013 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6205.20.2051 Ms. Adelaide Grillo The Janel Group of Los Angeles, Inc. 460 Hindry Avenue, Suite A Inglewood, CA 90301 RE: The tariff classification of a men’s woven shirt from China. Dear Ms. Grillo: In your letter dated May 22, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Item #6529-3309 “Gas Light Jacket” is a men’s shirt submitted in size Medium. The outer shell of the garment is constructed from 100% cotton, yarn dyed, plaid fabric. The body and sleeves are fully lined with quilted, 100% polyester fabric with nonwoven fiberfill batting. Item #6529-3309 has a lined, self-fabric hood with fiberfill batting and a drawstring closure; a left over right full front opening with seven snap closures; long vented sleeves with a snap on the vents and two snaps on the cuffs; two patch pockets on the chest with flaps and snap closures; zippered side entry pockets below the waist; and a curved, hemmed bottom. Although Item #6529-3309 has a full quilted lining and pockets below the waist, the garment lacks sufficient features to be classified as a jacket. Consequently, the applicable subheading for Item #6529-3309 will be 6205.20.2051, 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: Not 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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