Base
8973261994-05-26New YorkClassification

The tariff classification of three men's cotton/polyester shirts from Singapore and Malaysia

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of three men's cotton/polyester shirts from Singapore and Malaysia

Ruling Text

DD 897326 May 26, 1994 CLA-2-62:K:C:C8:Il7 897326 CATEGORY: Classification TARIFF NO.: 6205.20.2050 Mr. William F. Sullivan MSAS Customs Logistics Inc. 150-16 132nd Avenue Jamaica, New York 11434 RE: The tariff classification of three men's cotton/polyester shirts from Singapore and Malaysia Dear Mr. Sullivan: In your letter dated April 22, 1994, you requested a classification ruling on behalf of Glint Inc., 13951 South Main Street, Los Angeles, CA. The submitted samples are men's sport shirts that are constructed with two types of fabric. The top portion is made of woven fabric, 70% cotton/30% polyester. The bottom portion is made of terry knit fabric, 65% polyester/35% cotton. Style F4774 has a round ribbed knit neck opening. Style F4787 and F4613 have collars and three button plackets. All three styles have a ribbed bottom, long sleeves with ribbed cuffs and a slit pocket on the left chest. The samples are being returned to you. Neither the knit nor the woven portion imparts the essential character. The shirts are therefore classified by GRI 3(c). The applicable subheading is 6205.20.2050, Harmonized Tariff Schedule of the United States Annotated, which provides for men's or boy's shirts... of cotton: other: other: other: with two or more colors in the warp and/or the filling: other: men's. The rate of duty will be 21% ad valorem. These garments fall within textile category designation 340. As a product of Singapore or Malaysia, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category 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. 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, Thomas Mattina Area Director, JFK Airport

Ruling History

Modified by957877