The tariff classification of a woman's shirt from Italy

NY G89875 May 3, 2001 CLA-2-62:RR:NC:TA:360 G89875 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Lesa R. Hubbard J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a woman's shirt from Italy Dear Ms. Hubbard: In your letter dated April 5, 2001, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 731323 is a woman’s shirt composed of knit and woven components. The front panel of the garment is constructed from 100 percent polyester woven fabric and the sleeves, back panel, and collar are constructed from 52 percent cotton and 48 percent acrylic knit fabric. The garment features short sleeves, a collar, a V-neckline and a straight hemmed bottom. The essential character is imparted by the woven fabric which forms the entire front of the garment. The applicable subheading for style 731323 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The rate of duty will be 27.4 percent ad valorem. Style 731323 falls within textile category designation 641. Based upon international textile trade agreements products of Italy are not currently subject to quota restraints or a visa requirements. 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 Patricia Schiazzano at 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division