The tariff classification of a woman's shirt from India

NY J81480 March 12, 2003 CLA-2-62:RR:NC:N3:360 J81480 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Mr. Djibril Makalou Ann Taylor 1372 Broadway 5th Floor New York, NY 10018 RE: The tariff classification of a woman's shirt from India Dear Mr. Makalou: In your letter dated February 24, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 59-88903 is a woman’s shirt constructed from 100 percent cotton woven fabric. The shirt features long sleeves with buttoned cuffs, a mandarin collar, two chest pockets with buttoned flaps, non-functional side tabs, a full front opening secured by five buttons and a banded bottom. The applicable subheading for style 59-88903 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 59-88903 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.). 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