The tariff classification of a woman's shirt from Hong Kong

NY 813778 August 23, 1995 CLA-2-62:S:N:N5:360 813778 CATEGORY: Classification TARIFF NO.: 6206.30.3010 Mr. Thomas Caldecot Chubb, III Oxford Industries, Inc. 222 Piedmont Avenue, N.E. Atlanta, GA 30308 Re: The tariff classification of a woman's shirt from Hong Kong Dear Mr. Chubb: In your letter dated August 14, 1995, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style W705 is a woman's shirt constructed from 100 percent yarn-dyed cotton woven fabric. The shirt features long sleeves with button cuffs, a banded collar and a full front opening secured by six buttons. The shirt has a shirt-tail bottom. This garment buttons left over right. Note 8 to Chapter 62 provides that garments buttoning in this manner should be regarded as men's garments unless the cut of the garment clearly indicates that it is designed for women. The garment is oversized; however, a comparison of the specifications of men's and women's garments submitted by you clearly indicates that style W705 is specifically designed to accommodate a woman's body. The garment is therefore classifiable under heading 6206, HTS. The applicable subheading for style W705, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' blouses, shirts and shirt-blouses: of cotton: other: other: with two or more colors in the warp and/or the filling: women's. The duty rate will be 16.3 percent ad valorem. The shirt falls within textile category designation 341. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and quota restraints. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport