The tariff classification of a woman's shirt from India

NY J81092 February 25, 2003 CLA-2-62:RR:NC:N3:360 J81092 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Mr. Doug Hyland Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman's shirt from India Dear Mr. Hyland: In your letter dated January 22, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style BP74103 is a woman’s shirt constructed from 100 percent cotton woven fabric. The shirt features long sleeves with a three-button cuff, a collar, two chest pockets with buttoned flaps, epaulets and a full front opening secured by four buttons. In your letter you suggest classification under 6202.92.2061, HTS. Style BP74103, however, is properly classified under 6206.30.3040, 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 BP74103 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: women’s. The rate of duty will be 15.5 percent ad valorem. Style BP74103 falls within textile category designation 341. Based upon international textile trade agreements products of India 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