The tariff classification of men’s and boys’ shirts from Mongolia

NY J80670 January 31, 2003 CLA-2-62:RR:NC:WA:355 J80670 CATEGORY: Classification TARIFF NO.: 6205.20.2065; 6205.20.2075 Ms. Johnna L. Berry AKA International, Inc. 1200 South 192nd Street, Suite 103 Seattle, WA 98148 RE: The tariff classification of men’s and boys’ shirts from Mongolia Dear Ms. Berry: In your letter dated January 20, 2003, you requested a tariff classification ruling on behalf of The Brents-Riorden Company. Two samples of shirts were submitted; one in a men’s large size, the other in a boys’ large size. The shirts are made of 100 percent brushed woven cotton fabric. A traditional camouflage pattern is printed onto a one-color dyed shirt. Both shirts have a full frontal opening, with five or six button left over right closure. The garments feature pointed button down collars, long sleeves with button cuffs, two chest pockets with button flaps and curved hemmed bottoms. In your letter you state that the manufacturer believes these garments should be treated as hunting jackets. The garments do not possess the features which are indicative of a jacket and fabric weight alone is not a determinative factor. The applicable subheading for style 801 will be 6205.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of cotton, other, other, other, other, men’s. The applicable subheading for style 1005 will be 6205.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of cotton, other, other, other, other, boys’, other. The rate of duty for both styles will be 19.8 percent ad valorem. 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 R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division