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

N258660 November 12, 2014 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6205.30.2070 Ms. Christina Stemley Eddie Bauer LLC 10401 NE 8th Street, Suite 500 Bellevue, Washington 98004 RE: The tariff classification of a men’s woven shirt from China. Dear Ms. Stemley: In your letter dated October 1, 2014, you requested a tariff classification ruling. As requested, your sample is being returned. Item #056-0556, which is described as a “Men’s LS Take off Zip Jacket,” is a men’s shirt constructed from 86% polyester, 14% spandex woven fabric. The garment features a self-fabric stand-up collar; a partial opening with a zippered closure; long, hemmed sleeves; a fabric covered zippered left chest pocket; a right side seam pocket below the waist; a front yoke; a hanger loop at the rear neckline; a rear yoke; and a straight, hemmed bottom. In your correspondence, you suggest classification as a jacket-type garment under subheading 6211.33.0058, Harmonized Tariff Schedule of the United States (HTSUS) which provides for track suits, ski-suits and swimwear; other garments: other garments, men’s or boys’: of man-made fibers: jackets and jacket-type garments excluded from heading 6201. We disagree with your proposed classification. The sample garment lacks the character of an outerwear jacket. The styling, cut, and features do not support a finding that this item is an outerwear jacket that is designed for wear over all other clothing for protection against the elements. The Explanatory Notes for 6105 set forth that, under the HTS, shirts are garments designed to cover the upper part of the body, having long or short sleeves, and a full or partial front opening starting at the neckline. Consequently, the applicable subheading for Item #056-0556 will be 6205.30.2070, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division