The tariff classification of women’s shirts from China

NY J88965 October 30, 2003 CLA-2-62:RR:NC:N3:360 J88965 CATEGORY: Classification TARIFF NO.: 6211.49.9050 Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of women’s shirts from China Dear Mr. Hoffacker: In your letter dated September 29, 2003, you requested a classification ruling on behalf of Revue, LLC. The sample submitted with your request will be returned. Style 41076 is a women’s shirt consisting of two layers. The inner layer is made from 55% linen, 42% cotton and 3% spandex woven fabric. Sewn over this is an openwork (fishnet) layer made from 100% cotton knitted fabric. The two layers are finished with a woven capping. The garment extends below the waist and features long hemmed sleeves, a full front zipper opening, a drawstring tightening at the bottom of the garment and a hood. You also state that the garment may be made from 100% linen woven fabric with the outer layer made from 100% cotton fishnet knitted fabric. This fiber content change would not affect the classification provided below. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. In this case, the openwork layer does not completely obscure the woven layer so that the woven layer is seen through over 60 percent of the visible surface of the garment. The woven component therefore imparts the essential character to the garment. The applicable subheading for style 41076 will be 6211. 49.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s other garments, of other textile materials, other blouses, shirts and shirt-blouses excluded from heading 6206. The duty rate will be 7.4 percent ad valorem. Style 41076 falls within textile category designation 840. Based upon international textile trade agreements products of China are not 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division