The tariff classification of a women's shirt from Sri Lanka

NY C88341 June 16, 1998 CLA-2-62:RR:NC:TA:360 C88341 CATEGORY: Classification TARIFF NO.: 6211.43.0060 Ms. Karen Wilder ESPRIT DE CORP. 900 Minnesota Street San Francisco, CA 94107 RE: The tariff classification of a women's shirt from Sri Lanka Dear Ms. Wilder: In your letter dated May 15, 1998, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 5311085 is a women's shirt constructed from 54 percent polyester, 34 percent rayon and 2 percent spandex woven fabric. The garment is lined and features a hood, long sleeves with single button cuffs, a pointed collar, a full front opening secured by a zipper and two pockets located below the waist with side openings that create the appearance of a kangaroo pocket. Although you conclude that the garment should be classifiable as a jacket, it lacks sufficient features to be considered as such and its overall appearance is that of a shirt. The applicable subheading for style 5311085 will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of man-made fibers: blouses, shirts and shirt -blouses... excluded from heading 6206. The duty rate will be 16.6 percent ad valorem. Style 5311085 falls within textile category designation 641. Based upon international textile trade agreements products of Sri Lanka are subject to a visa requirement and are currently not subject to 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. 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 Patricia Schiazzano at (212) 466 - 5866. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division