The tariff classification of men’s shirts from India

NY J86253 June 26, 2003 CLA-2-62:RR:NC:WA:355 J86253 CATEGORY: Classification TARIFF NO.: 6205.20.2046 Ms. Ruth Hayd Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of men’s shirts from India Dear Ms. Hayd: In your letter dated June 13, 2003, you requested a classification ruling. You submitted two samples of men’s flannel shirts identified as styles YM9550 and YM9551. Your samples will be returned as you have requested. Style YM9550, made of 100%woven cotton flannel plaid fabric, (yarn dyed), features an inner shirt lining of 100% nylon taffeta with polyfill. The shirt also features a full front metal zipper opening, long sleeves with buttoned cuffs, two chest pockets with buttoned flaps, a hood with a drawstring and two side pockets. The shirt has a straight hemmed bottom with two side vents. The buttons used on the garment are made of metal. StyleYM9551, made of 100% woven cotton flannel plain fabric, (yarn dyed), features an inner shirt lining of 100% nylon taffeta with polyfill. The shirt also features a full frontal opening secured closed with six buttons, a pointed collar, long sleeves with buttoned cuffs, two chest pockets with buttoned flaps, and a curved hemmed bottom. The applicable subheading for styles YM9951 and YM9950 will be 6205.20.2046, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, napped. The duty rate will be 19.8% ad valorem. Styles YM9951 and YM9950 fall within textile category designation 340. Based upon international textile trade agreements products of India 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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