The tariff classification of women’s shirts from Macau

NY J88994 November 5, 2003 CLA-2-62:RR:NC:N3:360 J88994 CATEGORY: Classification TARIFF NO.: 6211.42.0054 John F. McManus Manager - Customs Department Itochu International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of women’s shirts from Macau Dear Mr. McManus: In your letter dated October 3 2003, you requested a classification ruling on behalf of Prominent USA LLC. The sample submitted with your request will be returned under separate cover. Style 123TH is a women’s shirt manufactured from 74% cotton, 24% polyester and 2% spandex woven fabric. The garment extends to below the waist and features a shirt collar, front and rear yokes, a full front opening secured by three buttons, side pockets, long sleeves with cuffs and a hemmed bottom. In additional the garment features three decorative, non-functional self-fabric buttons on the front. The applicable subheading for the style 123TH will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, with two or more colors in the warp and/or the filling. The duty rate will be 15.5 percent ad valorem. Style 123TH falls within textile category designation 341. Based upon international textile trade agreements products of Macau 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division