The tariff classification of women’s shirts from Vietnam

NY J89663 November 7, 2003 CLA-2-62:RR:NC:N3:360 J89663 CATEGORY: Classification TARIFF NO.: 6206.30.3040, 6211.42.0056 Peter Weinrauch Import Commodity Group Ltd. 131 East Merrick Road - 2nd Fl Valley Stream, NY 11580 RE: The tariff classification of women’s shirts from Vietnam Dear Mr. Weinrauch: In your letter dated October 3, 2003 you requested a classification ruling on behalf of Harve Benard. The samples submitted with your request will be returned to you under separate cover. Style 0525 is a women’s shirt manufactured from 100% cotton woven fabric. The garment extends to the waist and features a mandarin collar, long sleeves with cuffs secured by two buttons, a full front opening secured by 13 buttons and a hemmed bottom which is straight at the rear but extends to a V at the front. Two strings of fabric are fed through grommets at the bottom of the garment that serve to tighten the bottom. Style 0275 is a women’s shirt manufactured from 100% cotton woven fabric. The garment extends below the waist and features a mandarin-style collar, long sleeves with cuffs secured by three buttons, a full front opening secured by 8 buttons, chest pockets with flaps secured by buttons, belt loops, and a hemmed bottom. The applicable subheading for style 0525 will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’, blouses, shirts and shirt-blouses…excluded from heading 6206. The duty rate will be 8.2 percent ad valorem. The applicable subheading for style 0275 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses, of cotton. The duty rate will be 15.5 percent ad valorem. Both styles fall within textile category designation 341. Based upon international textile trade agreements products of Vietnam 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