The tariff classification of a women's shirts from Macau

NY J80675 February 25, 2003 CLA-2-62:RR:NC:N3:360 J80675 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Mr. Doug Hyland Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a women's shirts from Macau Dear Mr. Hyland: In your letter dated January 23, 2003, you requested a ruling on tariff classification. The samples submitted with your request will be returned to you under separate cover. Both of the submitted samples are women’s shirts constructed from 100 percent cotton woven corduroy fabric. Style BP70939 features long sleeves with buttoned cuffs, a collar, two chest pockets with buttoned flaps, two pockets below the waist, a full front opening secured by six buttons and a banded bottom. Style BP74105 features long sleeves with two buttoned cuffs, a banded collar, two chest pockets with buttoned flaps, two pockets below the waist, a full front opening secured by six buttons and a banded bottom. In your letter you suggest classification under 6202.92.2026, HTS. Styles BP70939 and 74105, however, are properly classified under 6211.42.0056, HTS. The garments are hybrid garments possessing features of both shirts and jackets, but they do not possess sufficient features for classification as a jacket. The applicable subheading for both garments will be 6211.42.0056, 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 cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: other. The rate of duty will be 8.2 percent ad valorem. Both garments fall 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