The tariff classification of a men’s reversible woven shirt from China.
Issued February 24, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6205.30.2070
Headings: 6205
Product description
The submitted sample, Style GML14F12 “Cinder Reversible Flannel” is a men’s reversible woven shirt. One side of the garment is constructed from 100% nylon, taffeta fabric. The reverse side is constructed from 100% polyester, woven, yarn dyed plaid fabric. The shirt has a quilted, 100% polyester non-woven 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 sleeve vents and on the cuffs; slanted pockets with snap closures below the waist; a patch pocket on the left chest on the plaid side with a flap and snap closure; a patch pocket on the right chest on the plaid side; and a curved, hemmed bottom. In your correspondence, you suggest classification as a jacket in Harmonized Tariff Schedule of the United States (HTSUS) 6201.93.3511. Although Style GML14F12 has a full quilted lining and pockets below the waist, the garment lacks sufficient features to be classified as a jacket. When determining the classification of reversible garments that are composed of different materials on each side, Customs has determined that neither of the materials imparts the essential character to the garment, as each side is equally useable and functional. Therefore, 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 GML14F12 will be 6205.30.2070, HTSUS), which provides for men’s or boys’ shirts: of man-made fibers: other: other: other: men’s.
Full text
N249933 February 24, 2014 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6205.30.2070 Mr. Daniel Clancey Homeschool Snowboarding 2127 N. Albina Avenue Portland, OR 97227 RE: The tariff classification of a men’s reversible woven shirt from China. Dear Mr. Clancey: In your letter dated January 20, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned. The submitted sample, Style GML14F12 “Cinder Reversible Flannel” is a men’s reversible woven shirt. One side of the garment is constructed from 100% nylon, taffeta fabric. The reverse side is constructed from 100% polyester, woven, yarn dyed plaid fabric. The shirt has a quilted, 100% polyester non-woven 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 sleeve vents and on the cuffs; slanted pockets with snap closures below the waist; a patch pocket on the left chest on the plaid side with a flap and snap closure; a patch pocket on the right chest on the plaid side; and a curved, hemmed bottom. In your correspondence, you suggest classification as a jacket in Harmonized Tariff Schedule of the United States (HTSUS) 6201.93.3511. Although Style GML14F12 has a full quilted lining and pockets below the waist, the garment lacks sufficient features to be classified as a jacket. When determining the classification of reversible garments that are composed of different materials on each side, Customs has determined that neither of the materials imparts the essential character to the garment, as each side is equally useable and functional. Therefore, 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 GML14F12 will be 6205.30.2070, HTSUS), which provides for men’s or boys’ shirts: of man-made fibers: 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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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