The tariff classification of men’s shirts from Korea

NY J82468 April 3, 2003 CLA-2-62:RR:NC:WA:355 J82468 CATEGORY: Classification TARIFF NO.: 6205.20.2025; 6205.20.2065; 6205.30.2050 Mr. Jae C. Park Excel International of NY Corp. 147-48 182nd Street, Suite 301 Jamaica, NY 11413 RE: The tariff classification of men’s shirts from Korea Dear Mr. Park: In your letter dated March 25, 2003, you requested a classification ruling on behalf of Burma Bibas, Inc. Three samples of men’s shirts were submitted and will be returned. They were identified as styles 1002, 1003 and 1350. Style 1002 is made of 60 percent cotton and 40 percent polyester woven fabric. It is a solid colored shirt featuring a pointed collar, a full frontal opening closing left over right with seven buttons, long sleeves with buttoned cuffs and a hemmed bottom. The inside neckband bears the marking “tailored in Korea” and the fiber content. Affixed to the interior of the back of the shirt is the sizing “15-15½ , 32/33”. Style 1003 is made of 60 percent cotton and 40 percent polyester woven fabric. It is a solid colored shirt featuring a pointed collar, a full frontal opening closing left over right with seven buttons, long sleeves with buttoned cuffs and a hemmed bottom. The inside neckband bears the marking “tailored in Korea” and the fiber content. Affixed to the interior of the back of the shirt is the sizing “15-15½ , 32/33, ‘M’”. The shirt has dual sizing. Style 1350 is made of 65 percent polyester and 35 percent cotton woven fabric. It is a yarn dyed shirt woven with blue and white yarns. The garment features a pointed collar, a full frontal opening closing left over right with seven buttons, long sleeves with buttoned cuffs and a hemmed bottom. The inside neckband bears the marking “tailored in Korea” and the fiber content. Affixed to the interior of the back of the shirt is the sizing “15-15½ , 32/33, ‘M’”. The shirt has dual sizing. The applicable subheading for style 1002 will be 6205.20.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of cotton, other, dress, other, men’s. The duty rate will be 19.8 percent ad valorem. The applicable subheading for style 1003 will be 6205.20.2065, HTS, which provides for men’s or boys’ shirts, of cotton, other, other, other, other, men’s. The duty rate will be 19.8 percent ad valorem. The applicable subheading for style 1350 will be 6205.30.2050, HTS, which provides for men’s or boys’ shirts, of man-made fibers, other, other, other, with two or more colors in the warp and/or the filling, men’s. The duty rate will be 29.3 cents/kg plus 26.1 percent ad valorem. Styles 1002 and 1003 fall within textile category designation 340. Style 1350 falls within textile category designation 640. Based upon international textile trade agreements products of Korea are subject to quota 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division