U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of shirts from unspecified countries.
NY G85034 December 8, 2000 CLA-2-62:RR:NC:WA:355 G85034 CATEGORY: Classification TARIFF NO.: 6205.20.2050 Ms. Barbara Balk Edward M. Jones & Company P.O. Box 68575 Seattle, WA 98188 RE: The tariff classification of shirts from unspecified countries. Dear Ms. Balk: In your letter dated November, 21, 2000, you requested a classification ruling on behalf of Summit Resources. Two samples of garments were submitted and will be returned as you have requested. The garments are shirts and are identified as styles BB101N and BB101. You state the shirts are made of 100 percent cotton woven fabric. You have included spec sheets for the garments, which indicate the garments, will be sized from extra small through 3X. You state that the country of production is not yet determined. Both style feature a button down collar, long sleeves with cuffs, a left over right full front opening with seven buttons, a left breast patch pocket with a button closure, and a curved hemmed bottom. In your letter you describe the garments as “unisex”. Note 8 to chapter 62, Harmonized Tariff Schedule of the United States (HTS), states: “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.” These garments are not cut so as to indicate a gender designation. The applicable subheading for both styles will be 6205.20.2050, HTS, which provides for men’s or boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, other, men’s. The duty rate will be 20.2 percent ad valorem. In calendar year 2001, the duty rate will be 20.1 percent ad valorem. Both styles fall within textile category designation 340. Based upon international textile trade agreements products of selected countries are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 Camille Ferraro at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division