Base
A887531996-11-01New YorkClassification

The tariff classification of men's shirts from China and the Philippines.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of men's shirts from China and the Philippines.

Ruling Text

NY A88753 November 1, 1996 CLA-2-62:RR:NC:WA:355 A88753 CATEGORY: Classification TARIFF NO.: 6205.20.2050; 6205.30.2070 Mr. Allan H. Kamnitz Sharretts, Paley, Carter and Blauvelt 67 Broad Street New York, NY 10004 RE: The tariff classification of men's shirts from China and the Philippines. Dear Mr. Kamnitz: In your letter dated October 22, 1996, on behalf of Polo/Ralph Lauren Corp., you requested a classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style SP 2300003283 is a man's woven 100% cotton shirt. The garment features long hemmed sleeves with a 5 inch zippered closure, a collar, a full frontal opening secured with three visible buttons and four buttons hidden by a placket, a zippered breast pocket and a hemmed bottom with side vents. Style SP 2400003276 is a man's woven 100% nylon shirt. The garment features long sleeves with one snap cuffs, a collar fastened with a snap, a full frontal opening which has a zipper closure, elbow patches, two vertical zippered breast pockets and a hemmed bottom with side vents. The garment also features a rear panel that has a mesh insert at the yoke area, a partially sewn over flap, made of 100% polyester fabric, conceals it. The applicable subheading for style SP 2300003283 will be 6205.20.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of cotton: other, other: other: with two or more colors in the warp and or filling: other: men's. The duty rate will be 20.7 percent ad valorem. The applicable subheading for style SP 240003276, will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts: of man-made fibers: other: other, other: other: men's. The duty rate will be 30.5 cents per kg. plus 27.2 percent ad valorem. Style SP 2300003283 falls within textile category designation 340. Based upon international textile trade agreements products of China and the Philippines are subject to quota and the requirement of a visa. Style SP 240003276 falls within textile category designation 640. Based upon international textile trade agreements products of China and the Philippines are subject to quota and the requirement of a visa. 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. 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 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 Gerard Shea at 212-466-5878. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division