The tariff classification of women's shirt from Macau

NY J80155 February 13, 2003 CLA-2-62:RR:NC:N3:360 J80155 CATEGORY: Classification TARIFF NO.: 6211.42.0054 Mr. Doug Hyland Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue – Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of women's shirt from Macau Dear Mr. Hyland: In your letter dated January 8 2003, you requested a tariff classification ruling. The sample submitted with your request will be returned to you under separate cover. Style BP74099 is a women’s shirt constructed from 100% cotton woven denim fabric. The garment features a mandarin style collar; long sleeves with cuffs secured by two buttons; chest pockets with flaps secured by buttons; slanted pockets below the waist; a banded bottom and a full front opening secured by six buttons. In your letter you state that the fabric weighs 12.6 ounces per square yard. In fact, the fabric weighs approximately 9.5 ounces per square yard. Further, you suggest that this garment is classifiable under subheading 6202.92.2061, HTS. Style BP74099, however, is properly classified as a shirt under subheading 6211.42.0054, HTS. The garment is a hybrid garment possessing features of both a shirt and a jacket, but it does not possess sufficient features for classification as a jacket. The applicable subheading for style BP74099 will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls: of cotton: blouses, shirts and shirt-blouses…excluded from heading 6206: with two or more colors in the warp and/or the filling. The rate of duty will be 8.2 percent ad valorem. Styles BP74099 falls within textile category designation 341. Based upon international textile trade agreements products of Macau are currently subject to quota restraints 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division