The tariff classification of women's shirts from Hong Kong

NY J87147 September 10, 2003 CLA-2-62:RR:NC:N3:360 J87147 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Ms. Lori J. Pender Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of women's shirts from Hong Kong Dear Ms. Pender: In your letter dated August 12, 2003, you requested a tariff classification ruling. The sample submitted with your request will be returned to you under separate cover. Style AL7959, Women’s Hi-Lo Shirt-Jac, is constructed from 100% cotton woven 8 whale corduroy fabric. The garment features a stand-up collar, full front opening secured by six right over left button closures, pockets at the waist, a shirttail bottom and long sleeves with vented cuffs secured by adjustable buttons. You have referred to this garment as a hybrid garment and contend that it is classifiable as a jacket under heading 6202, HTS, based on several NY rulings. Because the garments described in those rulings are readily distinguishable from style AL7959, we maintain that the correct classification of this garment is as a shirt of heading 6211, HTS. The applicable subheading for style AL7959 will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton, blouses, shirts and shirt-blouses…excluded from heading 6206: other. The rate of duty will be 8.2 percent ad valorem. Style AL7959 falls within textile category designation 341. Based upon international textile trade agreements products of Hong Kong 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 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.). 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